M/S Tulsi Gramodyog Seva ... vs Principal Chief Commissioner Of ...
2021 Latest Caselaw 8338 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 2
 

 
Case :- MISC. BENCH No. - 15145 of 2021
 
Petitioner :- M/S Tulsi Gramodyog Seva Samiti,Lko.Thru.President
 
Respondent :- Principal Chief Commissioner Of Income Tax,I.T.O.,Lko.& Ors.
 
Counsel for Petitioner :- Pradeep Agrawal,Amar Mani Tiwari
 
Counsel for Respondent :- Manish Misra
 

 
Hon'ble Rajan Roy,J.

Hon'ble Ravi Nath Tilhari,J.

1. Heard.

2. After arguing the matter at some length Sri Pradeep Agrawal, learned counsel for the petitioner, when he was asked as to whether he has preferred any appeal against the assessment orders dated 04.03.2021 and 08.02.2021 passed in respect to the Assessment Year 2018-19 and 2019-20, invited our attention to para 11 of the writ petition, wherein it has been averred that the appeals have been preferred. When we asked him as to why did he not pray for the stay of the impugned judgment of the Assessing Officer, learned counsel for the petitioner says that he was not seeking stay in appeal, he only wants action to be taken in terms of judgment rendered by the Tribunal on 07.12.2018 in ITA 90 and 91/Lkw/2016, by which the petitioner's exemption under Section 12A and 80G of the Income Tax Act, 1961 has been set aside and the matter was remanded to the C.I.T. (Exemption) for a decision afresh.

3. Considering the aforesaid statement, we dispose of the petition with the observation/direction that the C.I.T. (Exemption) to dispose of the proceedings, which are pending before him for quite some time in pursuance to the judgment dated 07.12.2018 referred herein-above with expedition, say within three months from the date copy of this order is submitted before him, unless there is any legal impediment in this regard in which case he shall mention this fact in his order sheet and communicate it to the petitioner herein.

Order Date :- 20.7.2021

Arvind