The Deputy Commissioner of Income Tax (Exemption) Chennai Circle v. Sethu Valliammal Educational Trust
[Citation -2015-LL-1117-11]

Citation 2015-LL-1117-11
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.


1 IN HIGH COURT OF JUDICATURE AT MADRAS Dated : 17.11.2015 Coram Honourable Mr.Justice M.JAICHANDREN and Honourable Mrs.Justice S.VIMALA W.A.No.1016 of 2015 Deputy Commissioner of Income Tax (Exemption) Chennai Circle No.121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034 ...Appellant -vs- Sethu Valliammal Educational Trust Rep by Dr. Sethu Kumaran Managing Trustee No.59, Valliammal Street Redhills Main Road, Ambattur Chennai 600 053 ... Respondent Writ Appeal has been filed against order, dated 27.4.2015, made in M.P.No.1 of 2015 in W.P.No.12508 of 2015. For appellant : Mr.T.Pramodkumar Chopda 2 For respondent : Mr.Joseph Prabhahar JUDGMENT Heard learned counsels appearing for parties concerned. 2. This writ appeal had been filed against order of learned single Judge of this Court, dated 27.4.2015, made in W.P.No.12508 of 2015 and M.P.No.1 of 2015, granting order of interim stay. 3. writ petition, in W.P.No.12508 of 2015, had been filed by respondent herein challenging impugned order passed by Deputy Commissioner of Income Tax (Exemption), Nungambakkam, Chennai, respondent therein, for assessment year 2012-2013, dated 31.3.2015, stating that said order had been passed ignoring fact that, on date of application for registration of Trust Deed, one of Trustees, who was minor, had attained majority. 4. learned counsel appearing on behalf of respondent had submitted that issue relating to maintainability of writ petition could be taken up before learned single Judge in writ petition, in W.P.No.12508 of 2015. 3 5. In view of submissions made by learned counsels appearing for parties concerned, we are of considered view that appellant has not shown sufficient cause or reason for this Court to vacate interim order granted by learned single Judge of this Court, on 27.4.2015, made in M.P.No.1 of 2015 and W.P.No.12508 of 2015, at this stage. Hence, writ appeal stands dismissed requesting learned single Judge of this Court concerned to take up writ petition, in W.P.No.12508 of 2015 and M.P.No.1 of 2015, as expeditiously as possible, and dispose of same, on merits, including question relating to maintainability of writ petition. No costs. Connected M.P.No.1 of 2015 is closed. (M.J.,J) (S.V.,J) 17.11.2015 INDEX : YES INTERNET : YES lan 4 M.JAICHANDREN, J. and S.VIMALA, J. lan W.A.No.1016 of 2015 17.11.2015 Deputy Commissioner of Income Tax (Exemption) Chennai Circle v. Sethu Valliammal Educational Trust
Report Error