Kerala High Court
Centre For Innovation In Science And ... vs Union Of India on 6 March, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 6TH DAY OF MARCH 2024 / 16TH PHALGUNA, 1945
WP(C) NO. 8819 OF 2024
PETITIONER:
CENTRE FOR INNOVATION IN SCIENCE AND SOCIAL ACTION
REPRESENTED BY ITS GENERAL SECRETARY DR.MR.C.SURESH
KUMAR ,DEEPTHI, WEST OF TEMPLE, PARASSALA P.O,
THIRUVANANTHAPURAM, KERALA, PIN - 695 502.
BY ADV MARY BENJEMIN
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, INCOME TAX DEPARTMENT,
MINISTRY OF FINANCE, NEW DELHI, PIN - 110 001.
2 ASSISTANT DIRECTOR OF INCOME TAX,
CPC,BANGALORE, PIN - 560 500.
3 INCOME TAX OFFICER (EXEMPTION),
O/O THE INCOME TAX OFFICER ,EXEMPTION WARD, AAYAKAR
BHAVAN, FIRST FLOOR, KOWDIAR P.O,
THIRUVANANTHAPURAM, PIN - 695 003.
4 COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110 001.
SRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 8819 OF 2024
2
JUDGMENT
The petitioner claims to be a public charitable institution entitled
to exemption from payment of income tax under the provisions of the
Income Tax Act, 1961. According to the petitioner, for the assessment
year 2022-23, the petitioner filed a return of income claiming
exemption from income tax liability and refund of tax deducted at
source. It is submitted that the returns filed by the petitioner were
processed under Section 143(1) of the Income Tax Act resulting in
demand for a sum of Rs.14,99,860/- for the assessment year 2022-
23(Ext.P5). The petitioner has preferred an appeal against Ext.P5.
According to the petitioner, it has also filed an application for
rectification under Section 154 of the Income Tax Act. The petitioner
apprehends that pending consideration of the appeal by the first
appellate authority, proceedings may be taken to recover the amounts
determined as payable by the petitioner through Ext.P5. It is
submitted that the petitioner has not been able to upload a stay
petition in the appeal filed against Ext.P5.
2. The learned Standing Counsel appearing for the Income
Tax Department would submit that if the petitioner were to file a stay
petition in Ext.P6 appeal within a period of two weeks from today, any
WP(C) NO. 8819 OF 2024
proceedings for recovery of amounts determined as payable in terms of
Ext.P5 can be kept in abeyance till a decision is taken on the stay
petition by the first appellate authority.
3. Having heard the learned counsel for the petitioner and the
learned Standing Counsel appearing for the Income Tax Department,
this writ petition will stand disposed of directing that if the petitioner
files a stay petition in Ext.P6 appeal, within a period of two weeks from
today, the first appellate authority shall consider such stay petition and
pass orders on the same after affording an opportunity of hearing to
the petitioner. Till such time as orders are passed on the stay petition
to be filed by the petitioner as above, any proceedings for recovery of
amounts determined as payable by the petitioner in terms of Ext.P5
shall remain suspended.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 8819 OF 2024
APPENDIX OF WP(C) 8819/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE INCOME TAX RETURNS
SUBMITTED BY THE PETITIONER FOR THE YEAR
2019-2020 ON 31.10.2019
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED
04.05.2020 OF THE YEAR 2019-2020 ISSUED
BY THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE JUDGEMENT DATED
04.04.2023 IN W.P.(C) NO. 12016 OF 2023
Exhibit P4 TRUE COPY OF THE ACKNOWLEDGEMENT NO.
910496120311222 DATED 31.12.2022 OF
INCOME TAX RETURNS SUBMITTED BY THE
PETITIONER FOR THE ASSESSMENT YEAR 2022-
Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2022-23 ISSUED BY THE 2ND RESPONDENT
DATED NIL
Exhibit P6 TRUE COPY OF THE APPEAL FILED AGAINST
EXHIBIT P2,BEFORE THE 4TH RESPONDENT
DATED 09.12.2023
Exhibit P7 TRUE COPY OF THE RECTIFIED ORDER DATED
09.01.2024 U/S154, ISSUED BY THE 2ND
RESPONDENT
Exhibit P8 TRUE COPY OF THE DEMAND NOTICE, ISSUED BY
THE 3RD RESPONDENT
