Kerala High Court
State Council For Open And Life Long ... vs The Commissioner Of Income Tax on 21 February, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.36220/2024 1/4 Order Date : 21-02-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Friday, the 21st day of February 2025 / 2nd Phalguna, 1946
WP(C) NO. 36220 OF 2024
PETITIONER:
STATE COUNCIL FOR OPEN AND LIFE LONG EDUCATION - KERALA (SCOLE-
KERALA), REPRESENTED BY ITS SECRETARY, VIDYA BHAVAN, POOJAPPURA,
TRIVANDRUM, PIN - 695014
RESPONDENTS:
1. THE COMMISSIONER OF INCOME TAX, (EXEMPTION), O/O THE COMMISSIONER OF
INCOME TAX, AAYAKAR BHAVAN, OLD RAILWAY STATION ROAD, ERNAKULAM,
COCHIN, PIN - 682018
2. JOINT COMMISSIONER OF INCOME TAX (EXEMPTION), OFFICE OF THE
COMMISSIONER OF INCOME TAX (E), AYANKAR BHAVAN, KAWADIAR,
THIRUVANANTHAPURAM, PIN - 695003
3. THE ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), O/O THE
COMMISSIONER OF INCOME TAX, ERNAKULAM, COCHIN, PIN - 682018
4. THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL
CENTRE, DELHI, PIN - 110001
5. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), OFFICE OF THE
COMMISSIONER OF INCOME TAX (E), AYANKAR BHAVAN, 1ST FLOOR, KAWADIAR,
THIRUVANANTHAPURAM , PIN - 695003
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay exhibits P4 to P7, exts.p12 to p15 and exts.p16 to p19 and
all further proceedings, pending disposal of the above writ petition.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
SRI. P.C.SASIDHARAN Advocate for the petitioner, the court passed the
following:
WP(C) No.36220/2024 2/4 Order Date : 21-02-2025
BECHU KURIAN THOMAS, J.
=-=-=-=-=-=-=-=-=-=-=-=-=-=-
W.P.(C).Nos.32761, 17248, 18642, 27975,
28218, 32307, 32380, 33153, 34616, 34646,
34679, 34970, 35353, 35356, 35423, 35499,
35501, 35511, 35536, 35558, 35644, 36220,
36295, 36888, 37630, 37707, 38108, 38449,
38457, 39441, 39910, 40293, 40329, 40513,
40968, 41170, 41349, 41381, 41439, 41776,
42232, 42296, 42302, 42353, 42366, 42397,
42855, 43227, 43262 of 2024 &
W.P.(C) No.2194 of 2025
=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=
Dated this the 21st day of February, 2025
ORDER
The learned counsel for the petitioners submitted that the issue
arising in this batch of cases is pending consideration before the Supreme
Court in Principal Commissioner of Income Tax v. Hexaware
Technologies Ltd. in S.L.P (C) No.21188 of 2024. It is also submitted
that different High Courts have taken divergent views and hence the
decision of the Supreme Court can be awaited.
2. The aforesaid submissions are not controverted by the learned
Standing Counsel for the Income Tax.
Since identical issues are pending consideration before the Supreme
Court, in order to avoid further conflicting decisions, I deem it appropriate
to extend the interim order in all these cases until disposal and take up
this matter for consideration after the Supreme Court renders its decision
in the above referred case.
WP(C) No.36220/2024 3/4 Order Date : 21-02-2025
W.P.(C) No.32761 of 2024 and connected cases
Petitioners or the respondents will be at liberty to file appropriate
petitions as and when any order is necessary.
Sd/-
BECHU KURIAN THOMAS, JUDGE
RKM
WP(C) No.36220/2024 4/4 Order Date : 21-02-2025
APPENDIX OF WP(C) 36220/2024
Exhibit P1 TRUE COPY OF THE MEMORANDUM OF ASSOCIATION AND RULES
AND REGULATIONS FOR STATE COUNCIL FOR OPEN AND LIFE
LONG EDUCATION - KERALA
Exhibit P2 THE TRUE COPY OF THE APPLICATION DATED 28/3/2019
Exhibit P3 THE TRUE COPY OF THE ORDER DATED 6/9/2024 ISSUED BY THE
1ST RESPONDENT GRANTING EXEMPTION REGISTRATION TO THE
PETITIONER
Exhibit P4 THE TRUE COPY OF NOTICE DATED 13/03/2023 ISSUED BY THE
5TH RESPONDENT
Exhibit P5 THE TRUE COPY OF NOTICE DATED 2/02/2024 ISSUED BY THE
5TH RESPONDENT
Exhibit P6 THE TRUE COPY OF NOTICE DATED 2/02/2024 ISSUED BY THE
5TH RESPONDENT
Exhibit P7 THE TRUE COPY OF NOTICE DATED 6/08/2024 ISSUED BY THE
5TH RESPONDENT
Exhibit P8 THE TRUE COPY OF THE EXPLANATION DATED 23/3/2023
SUBMITTED BY THE PETITIONER TO EXT.P4 NOTICE
Exhibit P9 THE TRUE COPY OF THE EXPLANATION DATED 28/2/2024
SUBMITTED BY THE PETITIONER TO EXT.P5 NOTICE
Exhibit P10 THE TRUE COPY OF THE EXPLANATION DATED 19/2/2024
SUBMITTED BY THE PETITIONER TO EXT.P6 NOTICE
Exhibit P11 THE TRUE COPY OF THE EXPLANATION DATED 16/8/2024
SUBMITTED BY THE PETITIONER TO EXT.P7 NOTICE
Exhibit P12 THE TRUE COPY OF THE NOTICE DATED 22/03/2023 ISSUED
UNDER SECTION 148A
Exhibit P13 THE TRUE COPY OF THE NOTICE DATED 20/03/2024 ISSUED
UNDER SECTION 148A
Exhibit P14 THE TRUE COPY OF THE NOTICE DATED 20/03/2024 ISSUED
UNDER SECTION 148A
Exhibit P15 THE TRUE COPY OF THE NOTICE DATED 30/08/2024 ISSUED
UNDER SECTION 148A
Exhibit P16 THE TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 148
DATED 22/3/2023
Exhibit P17 THE TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 148
DATED 20/3/2024
Exhibit P18 THE TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 148
DATED 20/3/2024
Exhibit P19 THE TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 148
DATED 30/8/2024
Exhibit P20 THE TRUE COPY OF THE NOTIFICATION DATED 29/3/2022
Exhibit P21 THE TRUE COPY OF THE JUDGMENT OF THE THELUNGANA HIGH
COURT IN W.P.NO. 25903 OF 2022 AND CONNECTED CASES
DATED 14/9/2023
Exhibit P22 THE TRUE COPY OF THE JUDGMENT IN WRIT PETITION NO. 2780
OF 2024 DATED 24/7/2024
