Ita/193/2011 Of The Commissioner Of Income Tax v. Janatha Charitable Society

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH WEDNESDAY, THE 22ND DAY OF FEBRUARY 2012/3RD PHALGUNA 1933 ITA.No. 193 of 2011 ( ) ----------------------- ITA.105/COCH/2010 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH --------------- APPELLANT/RESPONDENT : ----------------------------------------- THE COMMISSIONER OF INCOME TAX, KOZHIKODE. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI (TAXES) SRI.JOSE JOSEPH, SC, INCOME TAX RESPONDENT/APPELLANT : ----------------------------------------- JANATHA CHARITABLE SOCIETY KALA ROAD, MATTANNUR P.O., KANNUR - 670 702. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 22-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ITA.No. 193 of 2011 ( ) APPENDIX PETITIONER'S ANNEXURE : ANNEXURE-A : COPY OF ORDER U/S. 12AA DATED 15.12.2009. ANNEXURE-B : COPY OF THE ITAT'S ORDER DATED 28.6.2011. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn C.N. RAMACHANDRAN NAIR&BABU MATHEW P. JOSEPH, JJ. ---------------------------------------------------- I.T. Appeal No. 193 OF 2011 ----------------------------------------------------- Dated this the 22[nd] day of February, 2012 J U D G M E N T Ramachandran Nair, J Heard the Standing Counsel for the appellant. 2.After hearing the Standing Counsel and on goingthrough the Tribunal's order what we notice is the Tribunalhas taken note of the amendment to 'charitable purpose' tothe Finance Act, 2008-2009 and allowed respondent'sentitlement for registration under S.12AA(3) of the Act.We notice that the Tribunal after examining objects andactivities of the society found that it was engaged inprocessing and marketing milk products produced by pooragriculturists of the area which help them to fetchmaximum price for the milk produced by them. I.T. Appeal No. 193 OF 2011 Admittedly, the Society has not declared dividend to themembers and all it's investments and activities were torender benefit to the poor agriculturists. So much so, wedo not find any ground to interfere with the Tribunal'sorder. Accordingly this I.T.Appeal is dismissed. Sd/-C.N. RAMACHANDRAN NAIR,JUDGE. ul/- Sd/- BABU MATHEW P. JOSEPH,JUDGE. [True copy] P.S. to Judge.