TaxTMI 
TaxTMI 
2025 (11) TMI 576
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....nsel appearing for petitioner; Mr. Vijhay K Punna, learned Senior Standing Counsel for Income Tax appearing for respondent Nos.1 to 3 and Sri B. Mukherjee, learned counsel appearing for Sri N. Bhujanga Rao, learned Deputy Solicitor General of India for respondent No.4. 2. Earlier, the order dated 23.08.2025 passed by respondent No. 1 - Commissioner of Income-tax (Exemption), Hyderabad (for short 'CIT (Exemption)'), granting a conditional stay of the demand on making partial payment of Rs.8.00 crore on or before 01.09.2025 in relation to the proceedings for recovery of taxes for the Assessment Year 2023-24 during pendency of the appeal was set aside by this Court vide order dated 23.09.2025 in Writ Petition No.28734 of 2025 and remanded t....
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.... of section 2(15). These issues pertain to the merits of the appeal and are noted here only for background. It is open to the assessee to advance all such contentions before the CIT(A), who is the statutory appellate authority. 5. The assessee has relied on the Hon'ble Andhra Pradesh High Court's judgment in its own case for an earlier year. However, it has not specifically demonstrated with supporting material that the factual matrix for the year under consideration is identical. Such issues, in any case, fall within the domain of the appellate authority for adjudication, and cannot be conclusively examined in the present proceedings. 6. Without prejudice to the above, it is emphasized that this office cannot step into the ro....
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....nding before the first appellate authority. 7.2 Reliance is also placed on the decision of the Hon'ble High Court of Andhra Pradesh at Amaravati in the writ petition No. 22770 OF 2025, dtd. 30.08.2025, in the case of Sasi Foundation vs. the Commissioner of Income Tax (Exemptions), Hyderabad, wherein the Hon'ble Court held as follows: (1) The impugned order, dated 23.08.2025 is modified to the extent that the petitioner shall deposit 10% of the outstanding amount within a period of four (04) weeks from the date of the order, and (2) The appellate authority shall dispose of the appeal within a period of three (03) months from the date of receipt of a copy of this order. 7.3 Reliance is also placed o....
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....y of demand without any payment cannot be accepted. Considering the assessee's contentions, the binding judicial precedents relied upon, the CBDT guidelines and the financial position of the assessee, it is necessary to strike a balance between the interests of the Revenue and the assessee. Accordingly, out of the total outstanding demand, the assessee is directed to pay a sum of Rs. 8,00,00,000/- (which is less than the CBDT guidelines of 20%) for AY 2023-24 on or before 28.10.2025. The assessee shall furnish copies of challans to the Assessing Officer concerned, with a copy marked to the undersigned. Subject to such payment within the stipulated time, recovery of the balance demand shall remain stayed until disposal of the first appea....
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....on 06.10.2025 but only the bank account numbers. Therefore, CIT (Exemption) has not accorded due consideration to the grounds urged by the petitioner by reiterating the earlier order dated 23.08.2025 directing the petitioner to make a partial payment of Rs. 8.00 crore. Therefore, the impugned order may be set aside and stay of recovery of the impugned demand may be granted pending disposal of the appeal. 4. Learned counsel for the Income Tax has opposed the prayer. He has taken this Court to the contents of the impugned order and submitted that the petitioner failed to demonstrate the claim of financial incapacity to meet the tax demand partially. The CIT (Exemption) has rightly observed that contentions on merits are to be dealt with in....