In All Appeals v. The Income Tax Officer, Company Ward – I, Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 23.02.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE T.V. THAMILSELVI Tax Case Appeal Nos.93 to 95 of 2017 M/s.Little Flower Educational Society,Bharathi Park Road,No.2, Ramalingam Nagar, Saibaba Colony,Coimbatore – 641 911. ... Appellant in all appealsVs. The Income Tax Officer,Company Ward – I,Coimbatore. ... Respondentin all appeals Tax Case Appeals in T.C.A.Nos.93, 94 and 95 of 2017 filedunder Section 260A of the Income Tax Act, 1961 against the orderof the Income Tax Appellate Tribunal, Chennai "A" Bench, dated24.06.2016 passed in I.T.A.Nos.2270/Mds/2014, 1222/Mds/2014 and2714/Mds/2014 respectively, against the orders of theCommissioner of Income Tax (Appeals)-I, Coimbatore in AppealNo.436/13-14 Appeal No.230/13-14 and 437/13-14, dated25/08/2014, 15/04/2014 and 25/08/2014 for the Assessment Years2009-10, 2010-11, and 2011-12 respectively against the orderpassed by the Additional Commissioner of Income Tax Range-1Coimbatore in PAN dated 31.01.2014, 18/03/2013 and31.01.2014, for the Assessment Year 2009-10, 2010-11, and 2011-12 respectively. For Appellant : Mr.M.Kaushik for Mr.S.Sridhar in all appeals For Respondent : Mr.J.Narayanaswamy Senior Standing Counsel in all appeals C O M M O N J U D G M E N T (Delivered by M.DURAISWAMY, J.) The above appeals filed by the assessee under Section 260Aof the Income Tax Act, 1961 ('the Act' for brevity), aredirected against the order dated 24.06.2016 passed by the IncomeTax Appellate Tribunal, Chennai "A" Bench, ('the Tribunal' forbrevity)inI.T.A.Nos.2270/Mds/2014,1222/Mds/2014and2714/Mds/2014 for the assessment years 2009-2010, 2010-2011 and2011-2012 respectively. The above appeals were admitted on02.06.2020 on the following substantial questions of law : “(i)Whether the Appellate Tribunal is correct inlaw in denying the tax exemption computation u/s 11 ofthe Act on the strength of section 13 (1)(b) of theAct relating to the charitable contributions routedthrough M/s.Little Flower Monastry to pursue theobject of education? (ii)Whether the Appellate Tribunal is correct inlaw in interpreting the provisions of Section 13(1)(b)of the Act so as to deny the tax exemption computationunder Section 11 of the Act in view of the fact of theappellant being recognized as a public charitabletrust under Section 12AA of the Act?” 2. We have heard Mr.M.Kaushik for Mr.S.Sridhar, learnedcounsel for the appellant/ assessee and Mr.J.Narayanaswamy,learned Senior Standing Counsel for the respondent/Revenue. 3. It may not be necessary for this Court to decide theSubstantial Questions of Law framed for consideration on accountof certain subsequent developments. The Government of Indiaenacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of2020) to provide for resolution of disputed tax and for mattersconnected therewith or incidental thereto. The Act of theParliament received the assent of the President on 17[th] March2020 and published in the Gazette of India on 17[th] March 2020. 4. We are informed by the learned counsel for the appellant/assessee that the assessee had already been issued with Form-3on 11.12.2020 and the learned counsel for the appellant seekspermission of this Court to withdraw the above appeals. https://hcservices.ecourts.gov.in/hcservices/ 5. In view of the submission made by the learned counsel forthe appellant/assessee, the above Tax Case Appeals standdismissed as withdrawn. No costs. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant RegistrarmknTo1. The Income Tax Appellate Tribunal, Chennai "A" Bench 2.The Income Tax Officer, Company Ward – I, Coimbatore.3.The Commissioner of Income Tax (Appeals)-, Coimbatore.4.The Additional Commissioner of Income Tax Range-1, Coimbatore.+1cc to Mr.S.Sridhar, Advocate Sr.11085ss[co]srg 25/03/2021 Tax Case Appeal Nos.93 to 95 of 2017