2020 (1) TMI 922

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... FOR THE PETITIONER : SRI.O.D.SIVADAS FOR THE RESPONDENT : SRI.CHRISTOPHER ABRAHAM, SC, INCOME TAX JUDGMENT The case projected in this writ petition (Civil) is as follows:- That the petitioner is an Educational institution is registered as a Co-operative Society under the Kerala Co-operative Societies' Act, 1969 and the rules framed thereunder and that it is merely engaged in the activ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll not be included and further Clause VI of the Sub-sec.23(C) of Sec.10 further stipulates that any income receive by any person on behalf of any university or other educational institutions existing solely for the educational purposes and not for purpose of profit, other than those mentioned in Sub-clause (iiiab) or Sub-clause (iiiad) and which may be approved by the prescribed authority etc,. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entions. iii. Issue appropriate order or direction restraining the 3rd respondent in initiating all further coercive proceedings against the petitioner society for non-submission of Income Tax returns, till orders are passed by the 1st respondent in Ext.P12 application. iv. Grant such other reliefs which this Hon'ble Court just and fit in the circumstance of the case. 2. Heard Sri.O.D.....