Commissioner Of Income Tax,Madurai v. M/S.glorious Evangelical Ministriesno

In the High Court of Judicature at Madras Dated: 22.08.2014 Coram The Honourable Mr.JUSTICE R.SUDHAKARandThe Honourable Mr.JUSTICE G.M.AKBAR ALI Tax Case (Appeal) No.261 of 2014 Commissioner of Income Tax,Madurai...Appellant/Respondent Vs. M/s.Glorious Evangelical MinistriesNo.63, Telegraph Office Road,Tuticorin 628 002..Respondent/Appellant APPEAL under Section 260A of the Income Tax Act against theorder dated 11.7.2011 made in I.T.A.No.616/Mds/2011 against theorder of the Commissioner of Income Tax-I, 2,V. P.Rathinasamy NadarRoad, Bibikulam,Madurai-625 002 dated 01.02.2011 and made inC.No.464/98/2010-11/CIT-I in PAN.No. . on the file of theIncome Tax Appellate Tribunal 'A' Bench, Chennai for the assessmentyear 2010-2011.For Appellant : Mr.M.Swaminathan Standing counsel for Income TaxJ U D G M E N T(Delivered by R.SUDHAKAR,J.) This Tax Case (Appeal) is filed by the Revenue as against theorder of the Income Tax Appellate Tribunal raising the followingsubstantial questions of law: "1. Whether on the facts and in the circumstancesof the case, the Income Tax Appellate Tribunal was rightin holding that registration under Section 12AA can begranted to the trust with both charitable and religiousobjects on application of section 11(1)(a)? 2. Whether on the facts and circumstances of the case,the Tribunal was right in law in directing the Commissioner ofIncome TGax to grant registration under Section 12AA eventhough the genuineness of the Trust and the charitableactivities have not been established with documentaryevidences?" 2. Learned counsel appearing for the Revenue fairly submitsthat the issue involved in this appeal is covered by a decision ofthis Court in T.C.(A)No.579 of 2013 dated 27.01.2014, wherein thisCourt, following the decision of this Court reported in (2012) 206https://hcservices.ecourts.gov.in/hcservices/Taxman 69 (CIT V. Arulmighu Sri Kamatchi Amman Trust), dismissedthe appeal filed by the Revenue holding that the Revenue would not be justified in refusing the grant of registration at thethreshold.. 3. In view of the above-said submission, following thedecision of this Court in T.C.(A)No.579 of 2013 dated 27.01.2014,this Tax Case (Appeal) stands dismissed. The question of law isanswered against the revenue. No costs. Sd/-Asst. Registrar(CO) Dt.03/09/14 /true copy/Sub Asst. Registrar.slTo1.The Assistant Registrar, The Income Tax Appellate Tribunal 'A' Bench, Chennai III Floor,Rajaji Bhavan,Besant nagar,Chennai-902. The Commissioner of Income Tax -I, Madurai.2,V.P.Rathnasamy Nadar Road,Bibikulam,Madurai-625 002.UG(CO)ka 15/09Tax Case (Appeal) No.261 of 2014