IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, G.M.MOHIUDDIN
Swamy Viveknanda Educational Trust – Appellant
Versus
Assessment Unit – Respondent
| Table of Content |
|---|
| 1. demand challenged based on previous approvals and assessment. (Para 2 , 3) |
| 2. grounds for stay application not addressed adequately. (Para 5 , 6) |
| 3. order remitted for re-evaluation of stay application. (Para 8 , 9) |
ORDER:
Ms. Akruti Agarwal, learned counsel for the petitioner.
Mr. Vijhay K Punna, learned Senior Standing Counsel for the Income Tax Department appears for respondent Nos.1 to 3 through video conferencing.
2. The application for stay on the recovery of demand of Rs.25,86,36,931/- pending the appeal preferred by the petitioner on 20.03.2025 in respect of the Assessment Year 2023-24 has been rejected by the Commissioner of Income Tax (Exemptions), Hyderabad (for short, “the CIT”) by order dated 30.08.2025 impugned herein, which reads as under:
“GOVERNMENT OF INDIA
MINISTRY OF FINANCE
INCOME TAX DEPARTMENT
CIT (EXEMPTION), HYD
To Swamy Vivekananda Educational Trust Sy.No.288 and 289, Aushapur Village, Ghatkesar Mandal, Hyderabad, Medchal Malkajgiri 500059, Telangana |
| PAN:AAFTS0525H | Assessment Year 2023-24 | Dated: 30/08/2025 | DIN & Letter No:ITBA/COM/F/17/2025-26/1080186780(1) |
Sir,
Madam/M/s,
Subject: Online service of Orders – Letter
Sub: Decision on Stay Application – Reque
The Income Tax authority must address all specific grounds presented in a stay application thoughtfully and thoroughly.
The court affirmed that a stay of tax demand requires compelling proof of financial hardship, emphasizing that mere appeal pendency does not guarantee automatic relief.
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.