KERALA ARTISANS AND SKILLED WORKERS WELFARE SCHEME vs. THE ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTION)

WP(C)/20235/2014HC KeralaKLHC01065856201407 August 2014Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN4 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt of a writ petition filing and does not contain the High Court's decision or findings. Therefore, what the Tribunal (in this case, the High Court acting in its writ jurisdiction) decided, the reasoning, and the ratio decidendi cannot be determined from this text. There are no operative directions or specific issues left undecided as the judgment itself is not present. The nature of the relief sought by the petitioner is also not elaborated upon.

What were the facts?

The petitioner, Kerala Artisans and Skilled Workers Welfare Scheme, represented by its Chief Executive Officer, filed a writ petition before the High Court of Kerala. The petitioner is challenging an order or action by the Assistant Director of Income Tax (Exemption) and the Commissioner of Income Tax (Appeals). 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, other than the fact that the matter has reached the High Court for admission.

What were the issues?

1. Whether the petitioner, Kerala Artisans and Skilled Workers Welfare Scheme, is entitled to exemption under the Income Tax Act, 1961, and if so, under which specific provisions. Assessee's Contentions: The petitioner, represented by senior advocate T.M. Sreedharan, likely argued that it is eligible for exemption. Specific grounds or precedents relied upon by the petitioner are not recorded in the provided text. Revenue's Contentions: The respondents, Assistant Director of Income Tax (Exemption) and Commissioner of Income Tax (Appeals), represented by SC, Income Tax, likely contended that the petitioner is not eligible for the claimed exemption. The specific provisions of the Income Tax Act, circulars, or case laws relied upon by the revenue are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 20235 of 2014

T.C.28/28

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 THURSDAY, THE 7TH DAY OF AUGUST 2014/16TH SRAVANA, 1936 WP(C).No. 20235 of 2014 (D) ---------------------------- PETITIONER: ------------------- KERALA ARTISANS AND SKILLED WORKERS WELFARE SCHEME, T.C.28/2857 (1), KUNNUMPURAM ROAD, VANCHIYOOR PO, THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, SMT.T.L. THANKAMONY.

BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS.SRI.M.B.PRAJITH SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENTS: ---------------------------- 1. THE ASSISTANT DIRECTOR OF INCOME TAX (EXEMPTION), ROOM NO.407, 4TH FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.

BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-08-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss

WPC.NO.20235/2014 (D) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER DATED 14/12/2009 PASSED U/S. 143(3) OF THE INCOME TAX ACT PASSED BY THE FIRST RESPONDENT. EXT.P2: COPY OF THE MEMORANDUM OF APPEAL DATED 12/12/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P2(A): COPY OF PETITION FOR CONDONATION OF DELAY DATED 12/12/2013 IN FILING THE APPEAL SUPPORTED BY AN AFFIDAVIT DATED 18/12/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P2(B): COPY OF PETITION FOR STAY DATED 12/12/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P3: COPY OF ORDER U/S. 154 DATED 11/11/2013 ALONG WITH DEMAND NOTICE PASSED BY THE FIRST RESPONDENT. EXT.P4: COPY OF MEMORANDUM OF APPEAL DATED 12/12/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST EXHIBIT P3 ORDER. EXT.P4(A): COPY OF STAY PETITION DATED 12/12/2013 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXT.P5: COPY OF THE NOTICE DATED 16/06/2014 RECEIVED FROM THE SECOND RESPONDENT POSTING THE APPEAL FOR HEARING ON 21/07/2014. EXT.P6: COPY OF NOTICE DATED 21/07/2014 ISSUED BY THE FIRST RESPONDENT. EXT.P7: COPY OF LETTER DATED 2/08/2014 SUBMITTED BY THE PETITIONER TO THE FIRST RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss

K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 20235 of 2014 ====================== Dated this the 7th day of August, 2014 J U D G M E N T The petitioner is aggrieved with the recovery proceedings initiated, when an appeal filed, is pending. The petitioner also submits that there is a delay condonation application filed. The learned Standing Counsel for Government of India Taxes would alertly point out that appeals have been filed with a delay of more than 1400 days.

The learned Counsel for the petitioner submits that there are two appeals and in one, there is no delay. However it is to be noticed that, the delayed appeal is as against the assessment order and the appeal said to have been filed within time, is against the order rejecting

W.P.(C) No. 20235 of 2014 2 rectification filed against the assessment order. In such circumstance, this Court is not inclined to invoke the extra ordinary jurisdiction under Article 226 of the Constitution of India. The Writ Petition is dismissed leaving the petitioner to agitate its grievances before the appellate authority; including seeking interim orders against recovery. Sd/-

K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.

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