The Commissioner of Income-tax, Chennai v. Halls Road Karpagavinayagar Social Charitable Trust
[Citation -2019-LL-0821-180]

Citation 2019-LL-0821-180
Appellant Name The Commissioner of Income-tax, Chennai
Respondent Name Halls Road Karpagavinayagar Social Charitable Trust
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 21/08/2019
Judgment View Judgment
Keyword Tags religious nature • primary activities • factual finding • registration of trust
Bot Summary: Respondent APPEAL under Section 260-A of the Income Tax Act, 1961 against the order dated 30.4.2012 made in ITA.No. 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 30.4.2012 made in ITA.No. The appeal was admitted on 26.9.2012 on the following substantial question of law: Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the assessee is entitled for grant of registration under Section 12AA of the Act when the activities of the trust are mainly religious in nature 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 find that there is no substantial question of law arising for consideration in this appeal, as the factual finding recorded by the Tribunal is absolutely right. For the above reason, the above tax case appeal is dismissed.


TCA.No.289 of 2012 In High Court of Judicature at Madras Dated : 21.8.2019 Coram : Honourable Mr.Justice T.S.SIVAGNANAM and Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.289 of 2012 Commissioner of Income Tax, Chennai ...Appellant Vs M/s.Halls Road Karpagavinayagar Social Charitable Trust, Chennai-10. ...Respondent APPEAL under Section 260-A of Income Tax Act, 1961 against order dated 30.4.2012 made in ITA.No.1593/Mds/2011 on file of Income Tax Appellate Tribunal Chennai 'B' Bench. For Appellant : Mr.J.Narayanaswamy, SSC For Respondent: Mr.A.S.Sriraman 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 30.4.2012 made in ITA.No.1593/Mds/2011 on file of Income Tax Appellate Tribunal Chennai 'B' Bench. 1/3 http://www.judis.nic.in TCA.No.289 of 2012 2. appeal was admitted on 26.9.2012 on following substantial question of law: Whether, in facts and circumstances of case, Tribunal was right in holding that assessee is entitled for grant of registration under Section 12AA of Act when activities of trust are mainly religious in nature ? 3. We have heard Mr.J.Narayanaswamy, learned Senior Standing Counsel appearing for appellant and Mr.A.S.Sriraman, learned counsel appearing for respondent. 4. We find that there is no substantial question of law arising for consideration in this appeal, as factual finding recorded by Tribunal is absolutely right. 5. For above reason, above tax case appeal is dismissed. No costs. 21.8.2019 Internet : Yes To Income Tax Appellate Tribunal, Chennai 'B' Bench. RS 2/3 http://www.judis.nic.in TCA.No.289 of 2012 T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN, J RS TCA.No.289 of 2012 21.8.2019 3/3 http://www.judis.nic.in Commissioner of Income-tax, Chennai v. Halls Road Karpagavinayagar Social Charitable Trust
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