The Director of Income-tax, (Exemptions), Chennai v. Carmel Convent
[Citation -2019-LL-0820-135]
| Citation | 2019-LL-0820-135 |
|---|---|
| Appellant Name | The Director of Income-tax, (Exemptions), Chennai |
| Respondent Name | Carmel Convent |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 20/08/2019 |
| Judgment | View Judgment |
| Keyword Tags | substantial question of law • charitable activities • grant registration • violation of rule • factual finding • grant approval |
| Bot Summary: | For Appellant : Mr.J.Narayanaswamy, SSC For Respondent: Mr.A.S.Sriraman 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 16.6.2011 made in ITA.No. The appeal was admitted on 11.1.2012 on the following substantial questions of law: i. Whether, on the facts and circumstances of the case, the Tribunal was right in directing to grant registration under Section 12AA in violation of Section 2(15) of the Income Tax Act And ii. Whether, on the facts and circumstances of the case, the Tribunal was right in directing to grant approval under Section 80G in violation of Rule 11AA of the Act 3. We have heard Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for the appellant and Mr.A.S.Sriraman, learned counsel appearing for the respondent. We have perused the order passed by the Tribunal and we find from the order that the Tribunal recorded a factual finding that the assessee trust is providing food and other facilities for sisters not for the sake of feeding them and that those sisters were engaged in charitable activities especially in carrying out the administration of 'Carmel Convent' for mentally challenged persons. On a perusal of the impugned order, we find that there is no substantial question of law involved in this appeal. Accordingly, the above tax case appeal is dismissed. |