Assessee is a educational trust had filed return of income. Huge demand was raised and appeal was pending before the Tribunal Pending appeals the  assessee  prayed for interim injunction against recovery of unpaid tax and interests before ITAT. ITAT granted conditional stay against recoveries which was again challenged before High Court vide Writ Petition. High Court noticed a misrepresentation of Court’s order by President of assessee and in connivance with ITO, assessee withdrew sizeable amount from its Bank accounts. Division Bench of High Court dismissed assessee’s Petition on ground of such misdemeanor and also initiated suo moto contempt proceedings against President of assessee and concerned employee of Department. Such Contempt Petition resulted into imposition of jail term against contemptors which was also confirmed by Apex Court.  Subsequently, ITAT passed an order in assessee’s pending appeals wherein, no relief was granted against conditions imposed by ITAT in its earlier order to enjoy protection against recoveries of unpaid tax and interest, nor fulfilled such conditions. Consequently, fresh stay applications filed by assessee was dismissed.  ITAT had passed an order protecting assessee against recoveries of unpaid tax and interest on condition that, assessee deposits with Department, a sum of Rs.18 Crores in three equal instalments. Since assessee could neither have these conditions altered, nor could assessee fulfil conditions, ITAT later on passed impugned order rejecting stay applications of assessee. This would give rise to recovery of entire tax with interest. Department had initiated coercive recovery. Whatever be interim events, ITAT had found prima facie case in favour of assessee which persuaded ITAT to grant stay against and further recoveries on condition of depositing said amount. Not protecting assessee at this stage, might have severe adverse effect on running its several educational and medical institutions, rendering staff jobless and students without college. Therefore, put assessee back to same position, ITAT had granted conditional stay to assessee, which order, in any case, Department had not challenged. Assessee was insisted to deposits with Department a total sum upon which, there should be stay against further recoveries. Assessee would also co-operate for early disposal of appeals before ITAT. Division Bench of High Court in Writ Petition, assessee and similarly situated Trusts complained about State Government not releasing educational grants. From said order passed by Division Bench, it was found that under order of Court, State Government had deposited sizeable amount which was payable to assessee. However, Division Bench did not release said amount in favour of assessee. There should be stay against further recoveries of tax and interest dues arising out of assessee’s pending appeals till final disposal. By virtue of this order and subject to assessee fulfilling conditions contained, there should be no further recoveries of impugned tax dues from any source. It would be open for assessee to approach Co-ordinate Bench in pending Writ Petition and pray for appropriate relief. Accordingly assessee’s writ Petition was partly allowed. (WP No. 14612 of 2018 dt.16-01-2019) (AY. 2009-10, 2014-15)