In High Court of Judicature at Madras Dated : 20.8.2019 Coram : Honourable Mr.Justice Mr.Justice T.S.SIVAGNANAM and Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.105 & 106 of 2011 & MP.No.1 of 2011 Director of Income Tax, Exemption-I, Chennai-34. ...Appellant Vs. M/s.The Wellington Charitable Trust, Chennai-28. ...Respondent APPEALS under Section 260A of Income Tax Act, 1961 against common order dated 08.10.2010 made respectively in I.T.A.Nos.685 and 686/Mds/2010 on file of Income Tax Appellate Tribunal Madras 'C' Bench for assessment years 2006-07 and 2007-08. For Appellant : Mr.J.Narayanasamy, SSC For Respondent : Mr.A.S.Sriraman COMMON JUDGMENT (Judgment was delivered by T.S.Sivagnanam,J) These appeals by Revenue under Section 260A of Income Tax Act, 1961 (for short, Act) are directed against common order dated 08.10.2010 made respectively in I.T.A.Nos.685 and 686/Mds/2010 on file 1/4 TCA.Nos.105 & 106 of 2011 of Income Tax Appellate Tribunal Madras 'C' Bench for assessment years 2006-07 and 2007-08. 2. Revenue filed these appeals by raising following substantial questions of law : i. Whether, on facts and circumstances of case, Tribunal was right in following its earlier orders without evaluating eligibility of exemption under Section 11 of Act for current assessment year ? And ii. Whether, on facts and circumstances of case, Tribunal was right in passing this order contrary to order passed by this Court in TCA.Nos.1812 and 2112 to 2116 of 2008 and 468 of 2010 dated 08.10.2010 ? 3. We have heard Mr.J.Narayanasamy, learned Senior Standing Counsel appearing for appellant Revenue and Mr.A.S.Sriraman, learned counsel appearing for respondent - assessee. 4. Tribunal, in common impugned order, referred to its earlier decisions on identical issue in assessee's own case for earlier assessment years and dismissed appeals filed by Revenue. decision of Tribunal in assessee's own case for earlier assessment years was subject matter of appeal before this Court in decision reported in (2011) 330 ITR 24 and it was held that substantial questions of law raised were answered in favour of Revenue and in view of their reasoning that business income, if utilized towards achievement 2/4 http://www.judis.nic.in TCA.Nos.105 & 106 of 2011 of object of assessee trust, would be incidental to achievement of object, Division Bench of this Court deemed it fit to remand assessment files to Assessing Officer to decide as to whether such business income was used for attainment of object and thereafter proceed in accordance with law. Ultimately, orders passed by Tribunal were set aside and those appeals were allowed to extent indicated above. 5. Thus, following above decision in assessee's own case, the common order passed by Tribunal is hereby set aside and matters are remanded to Assessing Officer as has been ordered in assessee's own case in decision reported in (2011) 330 ITR 24. appeals stand disposed of accordingly. Consequently, connected MP is closed. No costs. 20.8.2019 Internet :Yes To Income Tax Appellate Tribunal, 'C' Bench, Chennai. RS 3/4 http://www.judis.nic.in TCA.Nos.105 & 106 of 2011 T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN,J RS TCA.Nos.105 & 106 of 2011 and MP.No.1 of 2011 20.8.2019 4/4 Director of Income-tax, Exemption-I, Chennai v. Wellington Charitable Trust,