Ita/64/2014 Of Shivananda Yoga Vedanta Dhanwantari Ashramam v. The Commissioner Of Income-Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE SHAJI P.CHALY TUESDAY, THE 21ST DAY OF JULY 2015/30TH ASHADHA, 1937 ITA.No. 64 of 2014 () ----------------------AGAINST THE ORDER IN ITA 348/Coch/2011 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 29-11-2013 APPELLANT(S)/APPELLANT:-: ------------------------------------------------ SHIVANANDA YOGA VEDANTA DHANWANTARI ASHRAMAM, NEYYARDAM, TRIVANDRUM, PAN: . BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN RESPONDENT(S)/RESPONDENT:-: ------------------------------------------------------ THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM - 695 001. R. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 21-07-2015,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN ITA.64/14 APPELLANTS' EXHIBITS: ANNEXURE A: TRUE COPY OF REGISTRATION NO.C 301/TECH/TVM-50/91-92 DATED8.6.1992 GRANTED U/S 12A(a) OF THE ACT TO THE APPELLANT ALONG WITHCORRIGENDUM DATED 28.6.1999.8.6.1992 GRANTED U/S 12A(a) OF THE ACT TO THE APPELLANT ALONG WITHCORRIGENDUM DATED 28.6.1999. ANNEXURE B: TRUE COPY OF THE ORDER DATED 4.3.2011 CANCELLING THEREGISTRATION OF THE APPELLANT TRUST.REGISTRATION OF THE APPELLANT TRUST. ANNEXURE C: TRUE COPY OF THE APPEAL DATED 4.5.2011 PREFERRED BY THEAPPELLANT AGAINST THE ANNEXURE B ORDER BEFORE THE APPELLATETRIBUNAL.APPELLANT AGAINST THE ANNEXURE B ORDER BEFORE THE APPELLATETRIBUNAL. ANNEXURE D: TRUE COPY OF THE ARGUMENT NOTE WITHOUT ANNEXURES FILEDBY THE APPELLANT BEFORE THE APPELLATE TRIBUNAL.BY THE APPELLANT BEFORE THE APPELLATE TRIBUNAL. ANNEXURE E: CERTIFICE COPY OF THE IMPUGNED ORDER DATED 29.11.2013 OF THEINCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA.NO.348/COCH/2011.INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA.NO.348/COCH/2011. /TRUE COPY/ PS TO JUDGE ANTONY DOMINIC & SHAJI P. CHALY, JJ.-----------------------------------I.T.A.No.64 of 2014----------------------------------- Dated this the 21[st] day of July, 2015 JUDGMENT Antony Dominic, J. 1.This appeal by the assessee is directed against theorder passed by the Income Tax Appellate Tribunal,Cochin Bench in ITA.348/11. order passed by the Income Tax Appellate Tribunal,Cochin Bench in ITA.348/11. 2.The assessee is a charitable trust registered undersection 12A of the Income Tax Act, 1961. Later,based on the amendment to section 2(15) effected in2009, registration was withdrawn by the Commissionerin exercise of his power under section 12AA, as perAnnexure B order. This was the order which waschallenged before the Tribunal. By the impugnedorder, the Tribunal upheld the power of theCommissioner under section 12AA and rejected thecontention of the appellant that it was providingeducation. However, the Tribunal remitted the matterto the Commissioner to examine whether the appellantis providing medical relief. section 12A of the Income Tax Act, 1961. Later,based on the amendment to section 2(15) effected in2009, registration was withdrawn by the Commissionerin exercise of his power under section 12AA, as perAnnexure B order. This was the order which waschallenged before the Tribunal. By the impugnedorder, the Tribunal upheld the power of theCommissioner under section 12AA and rejected thecontention of the appellant that it was providingeducation. However, the Tribunal remitted the matterto the Commissioner to examine whether the appellantis providing medical relief. 3.During the pendency of this appeal, the Commissionerconsidered the matter as directed by the Tribunal andconsidered the matter as directed by the Tribunal and 3.During the pendency of this appeal, the Commissionerconsidered the matter as directed by the Tribunal andconsidered the matter as directed by the Tribunal and held that the appellant is providing medical reliefand on that basis, restored the registration undersection 12A. In that view of the matter, it isunnecessary to examine the contentions raised in theappeal. Therefore, this appeal is closed asinfructuous. However, we leave open the contentions of theappellant that it is providing education andtherefore, is entitled for registration, to be raisedand adjudicated in future. Sd/- ANTONY DOMINIC, Judge. Sd/- SHAJI P. CHALY, Judge. kkb.