IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 3.11.2014 CORAM HON'BLE MR.JUSTICE R.SUDHAKAR AND HON'BLE MR.JUSTICE R.KARUPPIAH T.C.(A).No.696 of 2014 Commissioner of Income Tax Madurai. Appellant Vs. Spirit of Life Revival Trust 164-G, North Beach Road Tuticorin 628001. Respondent PRAYER: Appeal under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal 'B' Bench, Chennai, dated 18.11.2011 made in I.T.A. No.1316/Mds/2011 for assessment year 2011-2012. For Appellant : Mr.J.Narayanasamy Standing Counsel JUDGMENT (Delivered by R.SUDHAKAR, J.) Revenue has filed this appeal challenging order of Income Tax Appellate Tribunal 'B' Bench, Chennai, dated 18.11.2011 made in I.T.A.No.1316/Mds/2011 for assessment year 2011-2012, by raising following questions of law: (i) Whether on facts and circumstances of case, Tribunal was right in directing Commissioner of Income Tax (Appeals) to grant (2) registration under Section 12AA of Income Tax Act? (ii) Whether on facts and circumstances of case, Tribunal was right in not considering fact that objects of trust are admixture of both religious and charitable, especially when decisions of Supreme Court reported in Upper Ganges Sugar Mills Ltd. v. Commissioner of Income Tax, [1997] 227 ITR 578 ; State of Kerala v. Shanti Verma Jain, [1998] 231 ITR 787 ; and Yogiraj Charity Trust v. Commissioner of Income Tax, [1976] 103 ITR 777 have held that trust are not entitled to exemption? 2. Mr.J.Narayanasamy, learned Standing Counsel appearing for Revenue fairly submits that questions of law raised in this appeal have already been answered against Revenue by this Court in Director of Income Tax (Exemptions) v. Seervi Samaj Tambaram Trust, [2014] 362 ITR 199 . In light of said decision, we do not find any merit in this appeal and accordingly, same is dismissed. Consequently, M.P.No.1 of 2014 is closed. (R.S.J.) (R.K.J.) 3.11.2014 Index : No Internet : Yes sasi (3) To: 1. Assistant Registrar, Income Tax Appellate Tribunal Chennai Bench "B", Chennai. 2. Secretary, Central Board of Direct Taxes, New Delhi. (4) R.SUDHAKAR,J. and R.KARUPPIAH,J. (sasi) T.C.(A).No.696 of 2014 3.11.2014 Commissioner of Income-tax, Madurai v. Spirit of Life Revival Trust