IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.11.2014 CORAM HON'BLE MR.JUSTICE R.SUDHAKAR AND HON'BLE MR.JUSTICE R.KARUPPIAH T.C.(A).Nos.270 of 2014 and 829 of 2013 Commissioner of Income Tax-I 2, V.P.Ratnasamy Road Madurai 625 002. .. Appellant Vs. Katie Wilcox Education Association No.1, Lady Doak College Campus Madurai 625 002 PAN: AAAAK0221A Respondent PRAYER in T.C.(A) No.270 of 2014: Appeal under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal 'A' Bench, Chennai, dated 19.8.2011 made in I.T.A.No.1446/Mds/2011. PRAYER in T.C.(A) No.829 of 2013: Appeal under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal 'C' Bench, Chennai, dated 22.2.2013 made in I.T.A.No.2147/Mds/2012. For Appellant : Mr.M.Swaminathan in both appeals Standing Counsel (2) JUDGMENT (Delivered by R.SUDHAKAR, J.) Tax Case (Appeal) No.270 of 2014 is filed by Revenue challenging order of Income Tax Appellate Tribunal 'A' Bench, Chennai, dated 19.8.2011 made in I.T.A.No.1446/Mds/2011, raising following questions of law: (i) Whether Tribunal was right in granting exemption under Section 12A of Income Tax Act when main object of assessee is religious in nature and other objects are admixture of charitable and religious in nature which are not eligible for exemption under Section 11 of Act? (ii)Whether Tribunal was right in its perverse inference when assessee trust has mixed objects and assessee was hit by provisions of Clauses (a) and (b) of Section 13(1) of Act, because of objects contained in III.A.1 and III.A.6 of Memorandum? (iii)Whether Tribunal was right in following decision of Supreme Court in State of Kerala v. M.P.Shanthi Verma Jain, (1998) 231 ITR 787? 2. T.C.(A) No.829 of 2013 is filed by Revenue challenging order of Income Tax Appellate Tribunal 'C' Bench, Chennai, dated 22.2.2013 made in I.T.A.No.2147/Mds/2012, for assessment year (3) 2009-2010, raising following questions of law: (i) Whether Tribunal was right in granting exemption under Section 10(23C)(iiiab) of Act when institution was neither wholly nor substantially financed by Government during assessment year? (ii)Whether Tribunal was right in granting exemption when assessee forfeited exemption under Sections 11 and 12 read with Section 13(1)(b) of Act in view of clause IIIA(1) and IIIA(6) of Memorandum of Association? (iii)Whether Tribunal was right in dismissing department appeal when earlier order of same assessee is under challenge by department before this Court and same is pending disposal? 3. Mr.M.Swaminathan, learned Standing Counsel appearing for Revenue fairly submits that questions of law raised in T.C.(A) No.270 of 2014 have already been answered against Revenue by this Court in Director of Income Tax (Exemptions) v. Seervi Samaj Tambaram Trust, [2014] 362 ITR 199. 4. He further submits that order passed by Tribunal, which is subject matter of appeal in T.C.(A) No.829 of 2013, is consequential (4) order passed on basis of order impugned in T.C.(A) No.270 of 2014 and, therefore, T.C.(A) No.829 of 2013 may be disposed of in terms of order to be passed in T.C.(A) No.270 of 2014. 5. In light of decision of this Court in Seervi Samaj Tambaram Trust case, referred supra, substantial questions of law raised in T.C.(A) No.270 of 2014 are answered against Revenue and T.C.(A) No.270 of 2014 is dismissed. 6. It is seen that order impugned in T.C.(A) No.829 of 2013 is passed based on order under challenge in T.C.(A) No.270 of 2014. As this Court is dismissing T.C.(A) No.270 of 2014, nothing survives for determination in T.C.(A) No.829 of 2013 and accordingly, same is dismissed finding no question of law, much less substantial question of law, warranting consideration of this Court. In result, both appeals are dismissed. (R.S.J.) (R.K.J.) 18.11.2014 Index : No Internet : Yes sasi (5) To: 1. Assistant Registrar, Income Tax Appellate Tribunal Chennai Bench "A", Chennai. 2. Assistant Registrar, Income Tax Appellate Tribunal Chennai Bench "C", Chennai. 3. Secretary, Central Board of Direct Taxes, New Delhi. (6) R.SUDHAKAR,J. and R.KARUPPIAH,J. (sasi) T.C.(A).Nos.270 of 2014 and 829 of 2013 18.11.2014 Commissioner of Income-tax, Madurai v. Katie Wilcox Education Association