Ita/170/2014 Of Mahatma Gandhi Charitable Society, Tvpm v. The Commissioner Of Income Tax, Tvpm

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN TUESDAY, THE 14TH DAY OF OCTOBER 2014/22ND ASWINA, 1936 ITA.No. 170 of 2014 () ----------------------- AGAINST THE ORDER IN M.A.NO.02/COCH/2013 IN ITA 250/COCH/2011 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 08-02-2013 APPELLANT(S): ------------------------ MAHATMA GANDHI CHARITABLE SOCIETY, TVPM T.C. VIII/52, LAKSHMI VIHAR, THIRUMALA THIRUVANANTHAPURAM-695006 REPRESENTED BY ITS CHAIRMAN. K.R. PANDALAI. BY ADVS.SRI.KMV.PANDALAI SMT.S.HEMALATHA RESPONDENT(S): ---------------------------- THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM-695003. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 14-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA NO.170/14 APPENDIX APPELLANT'S EXHIBITS ANNEXURE A1:TRUE COPY OF ORDER C.NO.AAATM4153E/ 312/2/2010-11 DT 24.2.11 PASSED BY THE COMMISSIONER OF INCOMETAX, TRIVANDRUM. ANNEXURE A2:TRUE COPY OF THE DETAILED ARGUMENT NOTEFILED BY THE COUNSEL FOR THE APPELLANT. ANNEXURE A3:TRUE COPY OF THE ORDER IN ITANO.250/COCH/2011 DT 16.11.12 PASSED BY THE TRIBUNALALLOWING THE APPEAL FILED BY THE APPELLANT. ANNEXURE A4:TRUE COPY OF M.A.NO.02/COCH/2013 DT12.12.12 FILED BY THE APPELLANT. ANNEXURE A5:TRUE COPY OF the ORDER PASSED INM.A.NO.02/COCH/2013 BY THE TRIBUNAL ON 8.2.13. //True Copy// Rp PA to Judge ANTONY DOMINIC & ANIL K. NARENDRAN, JJ. =============================== Income Tax Appeal No. 170 of 2014========================= Dated this the 14[th] day of October, 2014 J U D G M E N T Antony Dominic, J. The appellant is a Trust registered under Section 12AA of theIncome Tax Act. That registration was withdrawn by Annexure A1order issued under Section 12AA(3). Appeal was filed againstAnnexure A1 order, which was allowed by the Tribunal by AnnexureA3 order. However, the appellant sought rectification of AnnexureA3 order by filing Annexure A4 application under Section 254(2) ofthe Income Tax Act. On Annexure A4 application, the Tribunalpassed Annexure A5 holding thus; “4. Now this Tribunal is of the consideredopinion that if the activity of the taxpayer trustwould not come under general public utility, thiswould go to the root of the matter, therefore,the entire gamut of issue has to be reconsideredin the light of the submission made by theld.counsel for the taxpayer. Therefore, toappreciate the facts in a better manner and todo justice between the parties, this Tribunal is ofthe considered opinion that the order of thisTribunal dated 16.11.2012 needs to be recalled.Accordingly, by keeping the interest of justice in : 2 : mind, the order of this Tribunal dated 16.11.2012 is hereby recalled”. Accordingly, the appeal was posted afresh. It is challengingAnnexure A5 order, this appeal is filed. 2.We heard the learned counsel appearing for theappellant and also the learned standing counsel appearing for therespondent. 3.In our view, the reasons stated in para 4 of AnnexureA5 order are self explanatory. As a result of the rectificationsought, the entire gamut of the issue was to be reconsidered.Therefore, the Tribunal thought it appropriate to rehear theappeal itself. This view taken by the Tribunal, according to us,does not suffer from any illegality justifying interference. Appeal is dismissed. Sd/- ANTONY DOMINIC JUDGE Rp Sd/- ANIL K. NARENDRAN JUDGE //True Copy// PA to Judge