Kerala State Council For Science Technology And Environment v. The Commissioner of Income-tax (Appeals), Kowdiar/The Assistant Commissioner of Income-tax (Exemption), Kowdiar/The Deputy Commissioner of Income-tax (Exemption), Kowdiar
[Citation -2020-LL-0313-78]

Citation 2020-LL-0313-78
Appellant Name Kerala State Council For Science Technology And Environment
Respondent Name The Commissioner of Income-tax (Appeals), Kowdiar/The Assistant Commissioner of Income-tax (Exemption), Kowdiar/The Deputy Commissioner of Income-tax (Exemption), Kowdiar
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 13/03/2020
Assessment Year 2011-12, 2012-13, 2013-14, 2014-15, 2017-18
Judgment View Judgment
Keyword Tags stay petition • recovery proceeding
Bot Summary: No.7682 OF 2020 2 JUDGMENT Dated this the 13th day of March 2020 The petitioner, a charitable society registered under the provisions of the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act,1955, formed for the implementation of new science policy of Kerala and re-structuring of State Committee on science, technology and environment, is aggrieved by the assessment orders issued under the Income Tax Act for the years 2011-12, 2012-13, 2013-14, 2014-15 and 2017-18. The petitioner has preferred Exhibit P5- appeal as against assessment order for the year 2011-12, Exhibit P7 against assessment order for the year 2012-13, Exhibit P9 against assessment order for the year 2013-14, Exhibit P11 against assessment order for the year 2014-15 and Exhibit P13 against assessment order for the WP(C). The petitioner has also preferred a consolidated stay petition produced as Exhibit P14. 3. Heard the learned standing counsel for the Income Tax Department also. After consideration of the rival submissions, I am inclined to dispose of the writ petition directing the 1st respondent to consider Exhibits P5,P7,P9,P11 and P13 appeals as expeditiously as possible. Till such time as the appeals are considered and decision rendered, recovery proceedings based on Exhibits P1,P6,P8,P10 and P12 assessment orders shall be deferred.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7682 OF 2020(I) PETITIONER: KERALA STATE COUNCIL FOR SCIENCE TECHNOLOGY AND ENVIRONMENT, SASTHRA BHAVAN, PATTOM P.O., THIRUVANANTHAPURAM,PIN-695 004, REPRESENTED BY ITS MEMBER SECRETARY. BY ADV. SRI.P.C.SASIDHARAN, SC, KSCSTE RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 2 ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), AAYAKAR BHAVAN ,KOWDIAR, THIRUVANANTHAPURAM-695 003. 3 DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), AAYAKAR BHAVAN ,KOWDIAR, THIRUVANANTHAPURAM-695 003. R1-3 BY SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7682 OF 2020 2 JUDGMENT Dated this 13th day of March 2020 petitioner, charitable society registered under provisions of Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act,1955, formed for implementation of new science policy of Kerala and re-structuring of State Committee on science, technology and environment, is aggrieved by assessment orders issued under Income Tax Act for years 2011-12, 2012-13, 2013-14, 2014-15 and 2017-18. 2. petitioner has preferred Exhibit P5- appeal as against assessment order for year 2011-12, Exhibit P7 against assessment order for year 2012-13, Exhibit P9 against assessment order for year 2013-14, Exhibit P11 against assessment order for year 2014-15 and Exhibit P13 against assessment order for WP(C).No.7682 OF 2020 3 year 2017-18. petitioner has also preferred consolidated stay petition produced as Exhibit P14. 3. Heard learned standing counsel for Income Tax Department also. 4. After consideration of rival submissions, I am inclined to dispose of writ petition directing 1st respondent to consider Exhibits P5,P7,P9,P11 and P13 appeals as expeditiously as possible. Till such time as appeals are considered and decision rendered, recovery proceedings based on Exhibits P1,P6,P8,P10 and P12 assessment orders shall be deferred. writ petition is disposed of as above. Sd/- V.G.ARUN JUDGE SSK/13/3 WP(C).No.7682 OF 2020 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2011-12. EXHIBIT P2 TRUE COPY OF APPEAL DATED 8.9.2016. EXHIBIT P3 TRUE COPY OF ORDER OF INCOME TAX APPELLATE TRIBUNAL DATED 12.06.2017. EXHIBIT P4 TRUE COPY OF ORDER DATED 31.3.2018. EXHIBIT P5 TRUE COPY OF APPEAL DATED 22.1.2019. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2012-2013. EXHIBIT P7 TRUE COPY OF APPEAL DATED 09.04.2015 FILED BEFORE 1ST RESPONDENT. EXHIBIT P8 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2013-14 DATED 28.03.2016. EXHIBIT P9 TRUE COPY OF APPEAL DATED 22.4.2016 FILED BEFORE 1ST RESPONDENT. EXHIBIT P10 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2014-2015. EXHIBIT P11 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT DATED 26.01.2017. EXHIBIT P12 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 20.12.2019. EXHIBIT P13 TRUE COPY OF APPEAL FILED BEFORE 1ST RESPONDENT DATED 21.01.2020. EXHIBIT P14 TRUE COPY OF PETITION FOR STAY DATED 21.01.2020. EXHIBIT P15 TRUE COPY OF PETITION FILED BEFORE CHIEF COMMISSIONER. RESPONDENT'S EXHIBITS:NIL SSK TRUE COPY PA TO JUDGE Kerala State Council For Science Technology And Environment v. Commissioner of Income-tax (Appeals), Kowdiar/The Assistant Commissioner of Income-tax (Exemption), Kowdiar/The Deputy Commissioner of Income-tax (Exemption), Kowdiar
Report Error