The Director of Income-tax Exemption, Chennai v. All India Sai Samaj (regd) - 2019-LL-0820-114

Citation	2019-LL-0820-114
Appellant Name	The Director of Income-tax Exemption, Chennai
Respondent Name	All India Sai Samaj (regd)
Court	HIGH COURT OF MADRAS
Relevant Act	Income-tax
Date of Order	20/08/2019
Judgment	View Judgment
Keyword Tags	grant registration • registration of trust
Bot Summary:	For Appellant : Mr.J.Narayanaswamy, SSC For Respondent: Ms.Sree Lakshmi Valli Judgment was delivered by T.S.Sivagnanam,J This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 07.6.2011 made in ITA.No. The appeal was admitted on 28.11.2011 on the following substantial questions of law: i. Whether, on the facts and circumstances of the case, the Tribunal was right in not considering the mandatory provision of Rule 17A of the Income Tax Act and the precondition to grant registration under Section 12AA And ii. Whether, on the facts and circumstances of the case, the Tribunal was right in directing to grant registration in violation of Section 12AA of the Act 3. We have heard Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for the appellant and Ms.Sree Lakshmi Valli, learned counsel appearing for the respondent. We have carefully considered the submissions made on either side and perused the materials on record and the order passed by the Tribunal. The reasons assigned by the Tribunal in paragraph 3 of the impugned order is fully justified after considering the facts and circumstances. Considering the reasons assigned by the Tribunal as well as the subsequent development, we find no ground to interfere with the order passed by the Tribunal.

In High Court of Judicature at Madras Dated : 20.8.2019 Coram : Honourable Mr.Justice T.S.SIVAGNANAM and Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.543 of 2011 Director of Income Tax, Exemption, Chennai Appellant Vs All India Sai Samaj (regd.), Chennai ...Respondent APPEAL under Section 260-A of Income Tax Act, 1961 against order dated 07.6.2011 made in ITA.No.1777/Mds/2010 on file of Income Tax Appellate Tribunal Chennai 'D' Bench. For Appellant : Mr.J.Narayanaswamy, SSC For Respondent: Ms.Sree Lakshmi Valli Judgment was delivered by T.S.Sivagnanam,J This appeal, filed by Revenue under Section 260A of Income Tax Act, 1961 (for brevity, Act) is directed against order dated 07.6.2011 made in ITA.No.1777/Mds/2010 on file of Income Tax Appellate Tribunal Chennai 'D' Bench. 1/4 TCA.No.543 of 2011 2. appeal was admitted on 28.11.2011 on following substantial questions of law: i. Whether, on facts and circumstances of case, Tribunal was right in not considering mandatory provision of Rule 17A of Income Tax Act and precondition to grant registration under Section 12AA ? And ii. Whether, on facts and circumstances of case, Tribunal was right in directing to grant registration in violation of Section 12AA of Act ? 3. We have heard Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for appellant and Ms.Sree Lakshmi Valli, learned counsel appearing for respondent. 4. We have carefully considered submissions made on either side and perused materials on record and order passed by Tribunal. reasons assigned by Tribunal in paragraph 3 of impugned order is fully justified after considering facts and circumstances. Further, it is brought to our notice by learned counsel for respondent that Commissioner of Income Tax (Exemptions), after verification of entire records and all materials, passed order dated 28.4.2017 under Section 12AA of Act. 2/4 http://www.judis.nic.in TCA.No.543 of 2011 5. Considering reasons assigned by Tribunal as well as subsequent development, we find no ground to interfere with order passed by Tribunal. 6. Accordingly, above tax case appeal is dismissed and substantial questions of law are answered against Revenue. No costs. 20.8.2019 Internet : Yes To Income Tax Appellate Tribunal, Chennai 'D' Bench. RS 3/4 TCA.No.543 of 2011 T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN, J RS TCA.No.543 of 2011 20.8.2019 4/4 Director of Income-tax Exemption, Chennai v. All India Sai Samaj (regd)

Metadata

Judgment