2019 (7) TMI 267 - SCH - Income Tax

Deduction of TDS on salary u/s 192 - Nuns, Sisters, Missionaries and Fathers are bound by the Canon Law for their vows of poverty to the Christ and that they cannot be taxed in respect of the Grant-in-Aid or salary received from the State Government by respective school or educational institutions - whether no income tax can be deducted at source from the salaries and other monetary benefits paid to these persons - religious denomination under Article 26 of the Constitution of India - Diversion of income at source - Religious binding character of the Nuns and Missionaries to make over even their salary receipts to the Institution, Church or Diocese amounts to diversion of income at source, by overriding title in favour of the Institution, Church or Diocese towards such religious obligations - HELD THAT - Issue notice. In the meanwhile, status quo with regard to payment of tax, as on today, shall be maintained by the parties. List the matters on 7th August, 2019.

Summary

Issues:
- Notice issued
- Maintenance of status quo on tax payment
- Listing of matters on a specific date
- Tagging with a specific case number
- Liberty granted to amend cause title

Notice Issued:
The Supreme Court, comprising Hon'ble Mr. Justice Ashok Bhushan and Hon'ble Mr. Justice Navin Sinha, issued a notice in response to the petitions filed. The petitioners were represented by a team of advocates led by Mr. Arvind P. Datar. The court directed that the matters be listed on 7th August, 2019, and tagged one of the cases with a specific case number for reference.

Maintenance of Status Quo on Tax Payment:
The court ordered that the parties involved must maintain the status quo regarding the payment of tax as of the current date. This directive ensures that the tax payment situation remains unchanged until further orders or decisions are made by the court.

Listing of Matters on a Specific Date:
All the matters related to the petitions were scheduled to be listed on 7th August, 2019. This listing indicates that the court will hear and address the issues raised in the petitions on the specified date, allowing for a structured and organized approach to handling the cases.

Tagging with a Specific Case Number:
One of the cases was specifically tagged with a case number for identification and reference purposes. This tagging helps in uniquely identifying the case and streamlining the proceedings related to that particular case for clarity and efficiency.

Liberty Granted to Amend Cause Title:
The court granted liberty to the petitioners to make amendments to the cause title in one of the cases. This permission allows the petitioners to rectify any errors or make necessary changes to the cause title for accuracy and clarity in the legal documentation.