Consequently, In View Of The Judgments Passed By The Supreme Courtin Kunhayammed And Others v. Accordingly, No Substantial Question Of Law Arises For Consideration Inthe Present Appeals And The Same Are Dismissed

Date of Decision: 28[th]September, 2022 % CORAM:HON'BLE MR. JUSTICE MANMOHANHON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1.Present income tax appeals have been filed challenging the commonimpugned order dated 5[th]October, 2020 passed by the Income Tax AppellateTribunal (‘ITAT’) in ITA No. 6778 & 6779/Del./2017 for Assessment Years2013-14 & 2014-15. 2.Learned counsel for the Appellant/Revenue states that the ITAT haserredinnotappreciatingthattheactivitiesoftheAssessee-society/Respondent-herein are in the nature of trade, commerce or business,and thus the benefit of exemption under Section 11 & Section 12 of the ITA 372/2022 & ITA 373/2022 Income Tax Act, 1961 (‘the Act’) cannot be given to the Appellant. 3.Admittedly, the questions of law urged in the present appeals arecovered by the decision dated 20[th]December, 2017 of this Court inassessee’s own case in ITA 1172/2017. Learned counsel for the Appellantstates that the Revenue has not accepted the aforesaid decision and haspreferred a Special Leave Petition being Civil Appeal No. 9553/2018 againstthe same. 4.Though the judgment of this Court has been challenged and ispending adjudication before the Supreme Court, yet there is no stay of thesaid judgment till date. 5.Consequently, in view of the judgments passed by the Supreme Courtin Kunhayammed and Others vs. State of Kerala and Another, (2000) 6SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South IndiaTrust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, thepresent appeals are covered by the decision passed by the learnedpredecessor Division Bench in ITA 1172/2017. 6.Accordingly, no substantial question of law arises for consideration inthe present appeals and the same are dismissed. 7.However, it is clarified that the order passed in the present appealsshall abide by the final decision of the Supreme Court in the aforesaid CivilAppeal. MANMOHAN, J SEPTEMBER 28, 2022/msh MANMEET PRITAM SINGH ARORA, J ITA 372/2022 & ITA 373/2022