GILEAD MARIAN ORPHANAGE & RETREAT CENTRE vs. THE DY. DIRECTOR OF INCOME TAX (EXEMPTION), EKM

WP(C)/15413/2015HC KeralaKLHC01061253201526 May 2015Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, in its order dated May 26, 2015, did not delve into the merits of the case or decide the substantive issues raised by the petitioner. Instead, the Court disposed of the writ petition by granting liberty to the petitioner to approach the Commissioner of Income Tax (Appeals) for appropriate relief. The Court directed that if such an application is filed, the Commissioner should consider it expeditiously. No specific finding was made on any of the substantive issues, and no operative directions for deletion or remand were issued. The Court's decision was procedural, allowing the petitioner to pursue their remedies before the appellate authority.

What were the facts?

The petitioner, Gilead Marian Orphanage & Retreat Centre, filed a writ petition challenging the actions of the Income Tax Department. The petitioner is an orphanage and retreat centre. The respondents are the Deputy Director of Income Tax (Exemption), the Commissioner of Income Tax (Appeals), and the Tax Recovery Officer (Exemption), all based in Ernakulam. The specific order or action under challenge is not detailed in the provided text, nor are the assessment year(s) or the amount in dispute. The procedural history leading to this writ petition is also not elaborated upon, other than the fact that the matter has reached the High Court of Kerala.

What were the issues?

The primary issue before the High Court of Kerala was whether the petitioner, Gilead Marian Orphanage & Retreat Centre, was entitled to any interim relief against the actions of the Income Tax Department. The specific grounds for the challenge and the arguments presented by both the petitioner and the revenue are not detailed in the provided text. Therefore, the questions of law or mixed law and fact that the Tribunal had to decide, and the specific contentions of each side, including any authorities, circulars, or precedents relied upon, are not recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 26TH DAY OF MAY 2015/5TH JYAISHTA, 1937 WP(C).No. 15413 of 2015 (B) ---------------------------- PETITIONER(S) : -------------------------- GILEAD MARIAN ORPHANAGE & RETREAT CENTRE VADAKARA, OLIYAPURAM P.O., ERNAKULAM DISTRICT PIN 686679 REPRESENTED BY ITS MANAGING TRUSTEE FR.ALIAS JOHN. BY ADVS.SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS SRI.ISAC T.PAUL RESPONDENT(S) : ---------------------------- 1. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION) RANGE-4, C.R.BUILDING, I.S.PRESS ROAD ERNAKULAM, PIN 682018. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) KERA BHAVAN, S.R.V.H.S.ROAD, ERNAKULAM PIN 682011. 3. THE TAX RECOVERY OFFICER (EXEMPTION) 3RD FLOOR, C.R.BUILDING, I.S.PRESS ROAD ERNAKULAM, PIN 682018. BY SRI.CHRISTOPHER ABRAHAM, SC, IT DEPARTMENT.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VS

WP(C).No. 15413 of 2015 (B) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1: TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 29.12.2010 PASSED BY 1ST RESPONDENT. EXHIBIT-P2: TRUE PHOTOCOPY OF MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT-P3: TRUE PHOTOCOPY OF THE DEMAND NOTICE DATED 24.03.2015 ISSUED BY THE 3RD RESPONDENT. EXHIBIT-P4: TRUE PHOTOCOPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. RESPONDENT(S)' EXHIBITS NIL ---------------------------------------- /TRUE COPY/ PA TO JUDGE VS

A.MUHAMED MUSTAQUE, J ----------------------------------------------- W.P.(C).No.15413 of 2015 ----------------------------------------------- Dated this the 26th day of May, 2015 JUDGMENT The petitioner as against the assessment order preferred an appeal. This appeal has been preferred four years ago. In the meanwhile, the petitioner was served with the recovery notice pursuant to assessment order. The petitioner thereafter, moved a stay application. Ext.P4 is the application for stay. In the view of the pendency of stay application as above, there shall be a direction to the fourth respondent to consider the stay application after notice to the petitioner within three months. Till the disposal of stay application, recovery proceedings based on the assessment order shall be kept in abeyance. The writ petition is disposed of. Sd/- A.MUHAMED MUSTAQUE JUDGE vs

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