Case Law Details
Centre For Management Development Vs Commissioner Of Income-Tax (Exemptions) (Kerala High Court)
The case of Centre For Management Development versus the Commissioner of Income-Tax (Exemptions), as adjudicated by the Kerala High Court, revolves around the assessment orders for the assessment years 2018-19, 2020-21, 2021-22, and 2022-23 under the Income Tax Act. The appellant, aggrieved by the judgment of a learned Single Judge in W.P(C) No.10745 of 2024, has approached the High Court.
The main contention raised by the appellant is regarding the direction given by the learned Single Judge to remit 20% of the assessed amounts pending disposal of stay applications and delay condonation applications by the First Appellate Authority. The appellant argues that while the Single Judge directed the Income Tax Department to consider the appellant’s applications for condonation of delay in filing returns, no stay was granted against the recovery of the assessed amounts during the pendency of the applications before the First Appellate Authority.
In the hearing, both parties presented their arguments, and after due consideration, the High Court found that the learned Single Judge had already directed the Income Tax Department to dispose of the appellant’s applications within a specified time limit. It was also noted that the Income Tax Department had summoned the appellant for a personal hearing in connection with the applications.
Upon review, the High Court modified the latter part of the Single Judge’s judgment, which directed the appellant to pay 20% of the assessed amounts pending consideration of the stay applications and delay condonation applications by the First Appellate Authority. The High Court deemed this direction legally unsustainable, as the appellant had made out a prima facie case warranting protection from the recovery of disputed demands during the pendency of the applications before the First Appellate Authority.
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