T.C.A.No.783 of 2019 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.10.2020 CORAM HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN T.C.A.No.783 of 2019 Commissioner of Income Tax-I, 2, V.P.Ratnasamy Road, Madurai 625 002. .. Appellant Versus M/s.Peace Trust, High Grounds, Anjukootuvillai Road, Kanyakumari, PAN:AAB TP 3446 G .. Respondent Prayer:- Tax Case Appeal filed under Section 260-A of Income Tax Act, 1961, against order of Income Tax Appellate Tribunal, Madras 'C' Bench, dated 20.04.2012 made in M.P.No.20/Mds/2012 in I.T.A.No.1949/Mds/2009. For Appellant : Mr.J.Narayanasamy Senior Standing counsel For Respondent : Mr.N.Quadir Hoseyn 1/6 http://www.judis.nic.in T.C.A.No.783 of 2019 JUDGMENT [Order of Court was made by T.S.SIVAGNANAM, J.] This appeal has been filed by Revenue under Section 260 of Income Tax Act, 1961 ('the Act' for brevity), challenging order dated 20.04.2012 passed by Income Tax Appellate Tribunal, Chennai, 'C' Bench ('the Tribunal' for brevity) in M.P.No.20/(Mds)/2012 in I.T.A.No.1949/Mds/2009. appeal has been filed raising following Substantial Questions of Law: 1. Whether on facts and in circumstances of case, Appellate Tribunal was right in granting registration under Section 12AA over looking provision to Section 12A[1][a][i] of Income Tax Act? 2. Whether on facts and in circumstances of case, Appellate Tribunal was right in law in holding that assessee is eligible for registration under Section 12AA of Act, from date of inception namely 19-06-1986 when there is no valid reason given by assessee for delay in filing application for registration? 3. Whether on facts and in circumstances of case, Appellate Tribunal was right in dismissing department M.P.No.20/M/2012 without considering provision of Section 12A[1][a] of Act? 2/6 http://www.judis.nic.in T.C.A.No.783 of 2019 2. We have heard Mr.J.Narayanasamy, learned Senior Standing counsel for appellant and Mr.N.Quadir Hoseyn, learned counsel appearing for respondent. 3. As rightly pointed out by learned counsel for respondent/assessee, this appeal is directed against order passed in Miscellaneous Petition and appeal filed by Revenue, challenging order passed by Tribunal in Main Appeal dated 18.08.2011 in T.C.A.No.95 of 2013 was dismissed as withdrawn by judgment dated 29.01.2016 on ground of low tax effect. 4. It is submission of Mr.J.Narayanasamy that since matter pertains to registration under Section 12AA of Act, question of withdrawing appeal on ground of low tax effect would not arise. This submission cannot be considered at this juncture because substantive appeal namely T.C.A.No.95/2013 is no longer on file of this Court and has been dismissed. reasons may be many for such dismissal. If at all, Revenue is of view that appeal should not be withdrawn 3/6 http://www.judis.nic.in T.C.A.No.783 of 2019 and accordingly, dismissed, then appropriate steps should have been taken immediately in year 2016 to restore appeal. Thus, there is nothing on record before us today to indicate that such steps have been taken. Therefore, in our view, Revenue cannot pursue present appeal, when appeal filed by Revenue against main order passed by Tribunal was dismissed. 5. Thus, for above reasons, this Tax Case Appeal is dismissed and Substantial Questions of Law are left open. No costs. (T.S.S.,J) (V.B.S.,J) 08.10.2020 Kak Index: Yes / No Internet: Yes / No Speaking Order/Non-Speaking Order 4/6 http://www.judis.nic.in T.C.A.No.783 of 2019 To Income Tax Appellate Tribunal, 'C' Bench, Chennai. 5/6 http://www.judis.nic.in T.C.A.No.783 of 2019 T.S.SIVAGNANAM, J. AND V.BHAVANI SUBBAROYAN, J. Kak T.C.A.No.783 of 2019 08.10.2020 6/6 http://www.judis.nic.in Commissioner of Income-tax-I, Madurai v. Peace Trust