Commissioner of Income-tax (Exemptions), Chennai v. Sri Rajasthani Devasi Samaj
[Citation -2014-LL-0822-167]

Citation 2014-LL-0822-167
Appellant Name Commissioner of Income-tax (Exemptions), Chennai
Respondent Name Sri Rajasthani Devasi Samaj
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 22/08/2014
Judgment View Judgment
Keyword Tags grant of registration
Bot Summary: Respondent APPEAL under Section 260A of the Income Tax Act against the order dated 06.11.2013 made in I.T.A.No. For Appellant : Mr.J.Narayanasamy Standing counsel for Income Tax JUDGMENT This Tax Case is filed by the Revenue as against the order of the Income Tax Appellate Tribunal raising the following substantial question of law: Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that registration under Section 12AA can be granted to the trust with both charitable and religious objects on application of section 11(1)(a) R.SUDHAKAR,J. AND G.M.AKBARALI,J. 2. Learned counsel appearing for the Revenue fairly submits that the issue involved in this appeal is covered by a decision of this Court in T.C.(A)No. 579 of 2013 dated 27.01.2014, wherein this Court, following the decision of this Court reported in 206 Taxman 69, dismissed the appeal filed by the Revenue holding that the Revenue would not be justified in refusing the grant of registration at the threshold. In view of the above-said submission, following the decision of this Court in T.C.(A)No. 579 of 2013 dated 27.01.2014, this Tax Case stands dismissed. The question of law is answered against the Revenue.


In High Court of Judicature at Madras Dated: 22.08.2014 Coram Honourable Mr.JUSTICE R.SUDHAKAR and Honourable Mr.JUSTICE G.M.AKBAR ALI Tax Case (Appeal) No.280 of 2014 Commissioner of Income Tax (Exemptions), Chennai. Appellant Vs. Sri Rajasthani Devasi Samaj 27, Park Town Chennai - 600 003. Respondent APPEAL under Section 260A of Income Tax Act against order dated 06.11.2013 made in I.T.A.No.403/Mds/2013 on file of Income Tax Appellate Tribunal 'D' Bench, Chennai. For Appellant : Mr.J.Narayanasamy Standing counsel for Income Tax JUDGMENT (Delivered by R.SUDHAKAR,J.) This Tax Case (Appeal) is filed by Revenue as against order of Income Tax Appellate Tribunal raising following substantial question of law: " Whether on facts and in circumstances of case, Tribunal was right in holding that registration under Section 12AA can be granted to trust with both charitable and religious objects on application of section 11(1)(a)? R.SUDHAKAR,J. AND G.M.AKBARALI,J. 2. Learned counsel appearing for Revenue fairly submits that issue involved in this appeal is covered by decision of this Court in T.C.(A)No.579 of 2013 dated 27.01.2014, wherein this Court, following decision of this Court reported in (2012) 206 Taxman 69 (CIT V. Arulmighu Sri Kamatchi Amman Trust), dismissed appeal filed by Revenue holding that Revenue would not be justified in refusing grant of registration at threshold.. 3. In view of above-said submission, following decision of this Court in T.C.(A)No.579 of 2013 dated 27.01.2014, this Tax Case (Appeal) stands dismissed. question of law is answered against Revenue. No costs. (R.S.,J) (G.M.A.,J) 22.08.2014 sl To 1. Income Tax Appellate Tribunal 'D' Bench, Chennai 2. Director of Income Tax (Exemptions), Chennai. Tax Case (Appeal) No.280 of 2014 Commissioner of Income-tax (Exemptions), Chennai v. Sri Rajasthani Devasi Samaj
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