Case Law Details
Ayyappa Educational Society Vs Union of India (Madras High Court)
In the matter of Ayyappa Educational Society vs. Union of India, the Madras High Court addressed two writ petitions seeking directions to expedite the disposal of appeals filed by the petitioner. The petitioner, Ayyappa Educational Society, had been issued assessment orders directing them to pay significant amounts for the assessment years 2016-2017 and 2019-2020. Aggrieved by these orders, the petitioner filed appeals, expressing concerns over the substantial financial burden imposed and emphasizing the importance of timely resolution due to their status as a public trust operating an educational institution.
The senior counsel representing the petitioner argued that swift resolution of the appeals was crucial to safeguard the interests of the educational institution. On the other hand, the standing counsel for the respondents (the Union of India) stated that while a large number of appeals were pending, they were typically disposed of within six to nine months, and therefore, imposing a shorter timeframe might not be necessary.
After considering the arguments from both sides and examining the records, the High Court issued its decision. Recognizing the petitioner’s status as an educational institution and the substantial financial implications of the assessment orders, the court determined that granting a period of six months for the disposal of the appeals would be appropriate.
Consequently, the court directed the second respondent (presumably the Commissioner of Income Tax, Appeals) to dispose of the appeals filed by the petitioner within six months from the date of receipt of the court’s order.
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