MARY MATHA EDUCATIONAL SOCIETY vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/16311/2014HC KeralaKLHC01061933201427 June 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a High Court judgment and does not contain the findings or decisions of the Income Tax Appellate Tribunal (ITAT). Therefore, it is not possible to determine what the Tribunal decided, the reasoning behind its decision, the ratio decidendi, or any operative directions. No issues were expressly left undecided as the judgment excerpt does not detail the Tribunal's proceedings.

What were the facts?

The petitioner, Mary Matha Educational Society, represented by its Chairman, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the respondents, the Commissioner of Income Tax (Appeals), Trivandrum, and the Assistant Director of Income Tax (Exemption), Trivandrum. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this writ petition is also not detailed.

What were the issues?

The provided text does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments presented by the assessee (Mary Matha Educational Society) or the revenue (Income Tax Department). Therefore, the questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the authorities, circulars, or precedents relied upon by either side cannot be identified from this excerpt.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 16311 of 2014

TC NO.24/44

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN FRIDAY, THE 27TH DAY OF JUNE 2014/6TH ASHADHA, 1936` WP(C).No. 16311 of 2014 (L) ---------------------------- PETITIONER(S): ------------ MARY MATHA EDUCATIONAL SOCIETY, RAJCOT, THYCAUD, TRIVANDRUM 695 014, REPRESENTED BY ITS CHAIRMAN R.MURUGAN, S/O.LATE P.RATNASWAMY, AGED 6 YEARS, RESIDING AT RAJCOT, TC NO.24/447, THYCAUD, THIRUVANANTHAPURAM. BY ADVS.SRI.R.S.KALKURA SMT.R.BINDU SRI.M.S.KALESH SMT.A.V.PRIYA SRI.HARISH GOPINATH SRI.JOHNSON JOSE PANJIKKARAN SRI.SANIL KUNJACHAN SRI.K.KURIAN KOSHY RESPONDENT(S): --------------

THE COMMISSIONER OF INCOME TAX (APPEALS),

TRIVANDRUM, AYYAKKAR BHAVAN, KOWDIAR,

TRIVANDRUM 695 003. 2. THE ASSISTANT DIRECTOR OF INCOME TAX,

(EXEMPTION) TRIVANDRUM, AYYAKKAR BHAVAN, KOWDIAR,

THIRUVANANTHAPURAM 695 003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rvs/

WP(C).No. 16311 of 2014 (L)

APPENDIX PETITIONER(S)' EXHIBITS : ----------------------- EXHIBIT P1. COPY OF THE REGISTRATION CERTIFICATE ISSUED UNDER THE TRAVANCORE- COCHIN LITERARY, SCIENTIFIC AND CHARITABLE SOCIETIES REGISTRATION ACT, 1955. EXHIBIT P2. COPY OF THE REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ISSUED BY THE COMMISSIONER OF INCOME TAX DATED 25.02.05. EXHIBIT P3. COPY OF THE RETURN DATED 30.09.11 SUBMITTED BY THE PETITIONER. EXHIBIT P4. COPY OF THE ASSESSMENT ORDER DATED 30.03.14 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P5. COPY OF THE COMPUTATION SHEET OF THE INCOME OF THE PETITIONER FOR THE ASSESSMENT YEAR 2011-2012. EXHIBIT P6. COPY OF THE MEMORANDUM OF APPEAL SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 29.4.14. EXHIBIT P7. COPY OF THE APPLICATION FOR STAY DATED 21.05.14 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P8. COPY OF THE NOTICE DATED 12.5.14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P9. COPY OF THE STAY PETITION. EXHIBIT P10. COPY OF THE PETITION FOR EARLY HEARING DATED 21.05.14. EXHIBIT P11. COPY OF THE APPLICATION DATED 23.05.14 SUBMITTED BY THE PETITIONERS BEFORE THE SECOND RESPONDENT. EXHIBIT P12. COPY OF THE PROCEEDINGS DATED 27.5.14 ISSUED BY THE SECOND RESPONDENT. RESPONDENT(S)' EXHIBITS: ----------------------- NIL. /true copy/ P.A.TO JUDGE rvs/

K.VINOD CHANDRAN, J. --------------------------------------- W.P.(C).No.16311 of 2014 ---------------------------------------- Dated this the 27th day of June, 2014 J U D G M E N T Ext.P4 is the assessment order passed against the petitioner for the years 2011-2012. Against this order, petitioner filed Ext.P6 appeal, which is accompanied by Ext.P7 stay petition before the 1st respondent. The appeal and the stay petitions are pending before the 1st respondent. While so, 2nd respondent issued demand notice for which the petitioner has filed Ext.P9 stay petition. In the meanwhile, it is alleged, coercive proceedings have been threatened. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the appellate authority, the 1st respondent herein, shall dispose of Ext.P7 and P9 stay applications within a period of one month from today and the coercive proceedings be stayed until such orders are passed; which order shall

W.P(C) No.13611/2014 ::2:: determine the matter thereafter.

Petitioner shall produce a copy of this judgment before the 1st respondent for compliance. Writ petition disposed of.

Sd/-

K.VINOD CHANDRAN, jma Judge

//true copy// P.A to Judge

Recent GST High Court judgments

Search GST case law →