Indira Gandhi Memorial Trust vs The Joint Commissioner Of Income ...
2021 Latest Caselaw 22409 Ker

             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
 TUESDAY, THE 9TH DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943
                     WP(C) NO. 24517 OF 2021
PETITIONER:

          INDIRA GANDHI MEMORIAL TRUST
          NELLIKKUZHY P.O, KOTHAMANGALAM, PIN 686 691
          REPREENTED BY ITS CHAIRMAN SRI K M PAREETH
          BY ADVS.
          K.S.HARIHARAN NAIR
          RAJATH R NATH


RESPONDENTS:

    1     THE JOINT COMMISSIONER OF INCOME TAX (EXEMPTION)
          CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI
          PIN 682 018
    2     THE COMMISSIONER OF INCOME TAX(APPEALS)
          NATIONAL FACELESS APPEAL CENTRE, DELHI 110 001




          SRI.CHRISTOPHER ABRAHAM,SC
          SRI.JOSE JOSEPH SC FOR INCOME TAX

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.11.2021,    THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C)No.24517 of 2021
                                   2



                   BECHU KURIAN THOMAS, J.
                    ----------------------------------------
                   WP(C) No. 24517 of 2021
                   ------------------------------------------
           Dated this the 9th day of November, 2021


                            JUDGMENT

Petitioner challenges orders of penalty issued under Section

271D and 271E of the Income Tax Act, 1961. Appeals have been

preferred by the petitioner before the third respondent along with

delay petitions.

2. I have heard the arguments of Adv.K.S.Hariharan Nair,

the learned Counsel for the petitioner as well as Adv. Christopher

Abraham, the learned Standing Counsel for the respondents.

3. Having regard to the contentions raised by the petitioner,

I dispose of this writ petition directing the third respondent to

consider and pass appropriate orders on Ext.P3 and Ext.P3(a) delay

petitions filed along with Ext.P2 and Ext.P2(a) appeals. If the third

respondent deems it fit to condone delay, then the stay petitions

filed as Ext.P4 and Ext.P4(a) shall also be considered and disposed WP(C)No.24517 of 2021

of. The entire process as directed above, shall be completed within

a period of three months from the date of receipt of a copy of this

judgment.

Till such orders are passed, all coercive proceedings pursuant

to Ext.P1 and Ext.P1(a) shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/09.11.2021 WP(C)No.24517 of 2021

APPENDIX OF WP(C) 24517/2021

PETITIONER EXHIBITS Exhibit P1 COPY OF PENALTY ORDER DATED 10-09-2015 ISSUED UNDER SECTION 27ID OF THE INCOME TAX ACT BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13

Exhibit P1A COPY OF PENALTY ORDER DATED 10-09-2015 ISSUED UNDER SECTION 271E OF THE INCOME TAX ACT BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13

Exhibit P2 COPY OF APPEAL MEMORANDUM DATED 10-11-2015 AGAINST EXT P1

Exhibit P2A COPY OF APPEAL MEMORANDUM DATED 10-11-2015 AGAINST EXT P1(A)

Exhibit P3 COPY OF DELAY CONDONATION APPLICATION DATED 11-11-2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT P2 APPEAL.

Exhibit P3A COPY OF DELAY CONDONATION APPLICATION DATED 11-11-2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN EXT P2(A0 APPEAL

Exhibit P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND AND 3RD RESPONDENT DATED 03-11-2021 IN EXT P2 APPEAL.

Exhibit P4A COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND DATED 03-11-2021 IN EXT P2(A0 APPEAL.