Carmel Haven v. the Commissioner of Income-Tax-I, Pune and Ors.
Case brief
What is this about?
This writ petition challenged an order requiring a public charitable trust to furnish a 50% bank guarantee pending appeal. The High Court held that an undertaking not to alienate donated land was sufficient security, modified the order, and directed a speedy disposal of the appeal.
What did the court decide?
The petitioner is directed to file an undertaking regarding the non-aliasnation of land; the impugned order is modified and tax demand stayed pending appeal disposal.
What the court decided
RNG 1 wp5098.14
IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE CIVIL JURISDICTION
WRIT PETITION NO.5098 OF 2014
CARMEL HAVEN
.. Petitioner
vs.
The Commissioner of Income Tax-1, Pune & ors.. Respondents
Mr.Sitesh Sharma and Mr.Thomas James for Petitioner Mr.Vimal Gupta Sr.Advocate i/b Ms.Padma Divakar for Respondents.
CORAM : M.S.SANKLECHA AND G.S.KULKARNI,JJ DATE : 10 JUNE 2014
PC.
This Petition under Article 226 of the Constitution of India has been filed by a public charitable trust engaged in charitable work including running of old age homes for senior citizens.
- The challenge in this petition is to the orders of the Commissioner of Income Tax (CIT) dated 6.3.2014 passed under Section 220 (6) of the Income Tax Act, 1961 (hereinafter referred to as the said Act) directing the petitioner to furnish a Bank guarantee of 50 % of the tax payable consequent to the order dated 16.12.2013 of the Assessing Officer till the disposal of the petitioner's appeal before the Commissioner of Income Tax (Appeals).
Issues for consideration
2 issues framed by the court
Whether a public charitable trust can offer an undertaking against alienation of land instead of furnishing a bank guarantee pending appeal.
Whether the impugned order directing the petitioner to furnish a bank guarantee should be modified given the petitioner's charitable status.
Parties & counsel
- petitioner
Carmel Haven
- respondent
The Commissioner of Income Tax-1, Pune
Coram
M.S. Sanklecha
Case details
As recorded by the court registry
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