The Deputy Commissioner of Income Tax (Exemption) Chennai Circle v. Sethu Valliammal Educational Trust
[Citation -2015-LL-1117-11]
Citation | 2015-LL-1117-11 |
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Appellant Name | The Deputy Commissioner of Income Tax (Exemption) Chennai Circle |
Respondent Name | Sethu Valliammal Educational Trust |
Court | HIGH COURT OF MADRAS |
Relevant Act | Income-tax |
Date of Order | 17/11/2015 |
Judgment | View Judgment |
Keyword Tags | trust deed |
Bot Summary: | For appellant : Mr.T.Pramodkumar Chopda 2 For respondent : Mr.Joseph Prabhahar JUDGMENT Heard the learned counsels appearing for the parties concerned. This writ appeal had been filed against the order of the learned single Judge of this Court, dated 27.4.2015, made in W.P.No. 12508 of 2015, had been filed by the respondent herein challenging the impugned order passed by the Deputy Commissioner of Income Tax, Nungambakkam, Chennai, the respondent therein, for the assessment year 2012-2013, dated 31.3.2015, stating that the said order had been passed ignoring the fact that, on the date of the application for registration of the Trust Deed, one of the Trustees, who was a minor, had attained majority. The learned counsel appearing on behalf of the respondent had submitted that the issue relating to the maintainability of the writ petition could be taken up before the learned single Judge in the writ petition, in W.P.No. In view of the submissions made by the learned counsels appearing for the parties concerned, we are of the considered view that the appellant has not shown sufficient cause or reason for this Court to vacate the interim order granted by the learned single Judge of this Court, on 27.4.2015, made in M.P.No. The writ appeal stands dismissed requesting the learned single Judge of this Court concerned to take up the writ petition, in W.P.No. 1 of 2015, as expeditiously as possible, and dispose of the same, on merits, including the question relating to the maintainability of the writ petition. |