SREEVALSAM EDUCATIONAL TRUST vs. INCOME TAX OFFICER (EXEMPTION)

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WP(C)/26703/2021HC KeralaKLHC01067074202126 November 2021Author: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the appellate authority (3rd respondent) to consider and pass appropriate orders on the stay petition (Ext.P9(a)) and the delay condonation petition (Ext.P9(b)) within an outer limit of three months from the date of receipt of a copy of the judgment. The Court clarified that the appellate authority is free to consider the appeal itself if circumstances warrant. An opportunity of being heard must be granted to the petitioner before passing any orders. To enable the consideration of the stay petition, all coercive proceedings against the petitioner shall be kept in abeyance for a period of three months. The writ petition is disposed of accordingly.

What were the facts?

The petitioner, Sreevalsam Educational Trust, is aggrieved by an order of assessment for the assessment year 2018-19. The petitioner has filed an appeal before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. Along with the appeal, the petitioner has also filed a petition for stay of proceedings and a petition for condonation of delay. The present writ petition has been filed before the High Court of Kerala seeking directions for the disposal of these pending applications.

What were the issues?

1. Whether the appellate authority should be directed to consider and pass appropriate orders on the stay petition (Ext.P9(a)) and the delay condonation petition (Ext.P9(b)) filed by the petitioner? (Question of procedure). Assessee's Contention: The petitioner has invoked the appellate remedy and filed necessary applications for stay and condonation of delay, and seeks a time-bound disposal of these applications. Revenue's Contention: No specific contention is recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 26TH DAY OF NOVEMBER 2021 / 5TH AGRAHAYANA, 1943 WP(C) NO. 26703 OF 2021 PETITIONER/S: SREEVALSAM EDUCATIONAL TRUST THEKKEMADOM BUILDING, THEKKEMADOM ROAD, THRISSUR-680 001 REPRESENTED BY ITS SECRETARY, SRI. U.S.KRISHNAKUMAR. BY ADVS. T.M.SREEDHARAN (SR.) V.P.NARAYANAN NISHA JOHN RESPONDENT/S: 1 INCOME TAX OFFICER (EXEMPTION) WARD 1, KOCHI, 3RD FLOOR, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018. 2 ASSISTANT COMMISSIONER OF INCOME TAX NATIONAL E-ASSESSMENT CENTRE, NEW DELHI-110 003. 3 THE COMMISSIONER M/S. NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110 003. SRI.CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 26703 OF 2021 2 BECHU KURIAN THOMAS, J. =============================== W.P.(C)No.26703 of 2021 ----------------------------------------------------- Dated this the 26th day of November, 2021

JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-19, petitioner has preferred an appeal before the 3d respondent, a copy of which is produced as Ext.P9. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P9 (a) and petition for condonation of delay as Ext.P9 (b). Since the petitioner has already invoked the appeal remedy, I deem it appropriate to direct the appellate authority to consider and pass appropriate orders on Ext.P9 (a) stay petition as well as Ext.P9 (b) delay condonation petition in a time bound manner.

2.

Having regard to the circumstances mentioned above, the appellate authority shall consider and pass appropriate orders on Ext.P9 (a) stay petition as well as Ext.P9 (b) delay condonation petition within an outer limit of WP(C) NO. 26703 OF 2021 3 three months from the date of receipt of a coy of this judgment. It is also clarified that the appellate authority is free to consider, the appeal itself, if circumstances warranted. Needless to say, an opportunity of being heard as contemplated under the statutory provisions, shall necessarily be granted to the petitioner. The orders directed as above shall be passed only after such opportunity is granted. To enable the consideration of the stay petition, all coercive proceedings against the petitioner shall be kept in abeyance for a period of three months. The writ petition is disposed of accordingly. BECHU KURIAN THOMAS JUDGE jm/

WP(C) NO. 26703 OF 2021 4

Appendix — schedule of exhibits
APPENDIX OF WP(C) 26703/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER U/S 12AA GRANTING REGISTRATION TO THE TRUST, DATED 30.11.2025 ISSUED BY THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI. Exhibit P2 TRUE COPY OF THE ACKNOWLEDGEMENT FOR HAVING RECEIVED THE RETURN FOR THE ASSESSMENT YEAR 2018-19. Exhibit P3 TRUE COPY OF THE ACKNOWLEDGEMENT FOR HAVING RECEIVED THE RETURN FOR THE ASSESSMENT YEAR 2017-18. Exhibit P4 TRUE COPY OF THE AUDIT REPORT OF CHARTERED ACCOUNTANT DATED 11.8.2018 FOR THE ASSESSMENT YEAR 2018-19. Exhibit P5 TRUE COPY OF THE NOTICE UNDER SUB SECTION (1) OF SECTION 142 ISSUED BY THE 2ND RESPONDENT DATED 1.1.2021. Exhibit P6 TRUE COPY OF THE REPLY SUBMITTED BEFORE THE 2ND RESPONDENT, DATED 16.1.2021. Exhibit P7 TRUE COPY OF THE ORDER DATED 14.2.2019 PASSED BY THE IST RESPONDENT. Exhibit P8 TRUE COPY OF THE ASSESSMENT ORDER FOR 2018-19 PASSED BY THE 2ND RESPONDENT. Exhibit P9 TRUE COPY OF APPEAL MEMORANDUM FILED BEFORE THE NFAC, DELHI FOR ASSESSMENT YEAR 2018-19. Exhibit P9(a) TRUE COPY OF STAY PETITION FILED BEFORE THE NFAC, DELHI FOR ASSESSMENT YEAR 2018-19. Exhibit P9(b) TRUE COPY OF PETITION FOR CONDONATION OF DELAY FILED BEFORE THE NFAC, DELHI FOR ASSESSMENT YEAR 2018-19.

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