Kerala HC Stays Refund Adjustment Pending Appeal

The Kerala High Court, by its judgment dated 15 June 2026, disposed of a writ petition filed by Attakkalari Public Charitable Trust challenging the proposed adjustment of its income tax refund for Assessment Year 2025-26 against disputed demands relating to Assessment Years 2014-15 and 2018-19. 

The Court directed the tax authorities to first dispose of the pending rectification application and long-pending appeal before proceeding with recovery, while keeping the proposed refund adjustment in abeyance until such proceedings are concluded.