M/S.young Women's Christianassociation Of Madras v. The Joint Director Ofincome Tax,(Osd) (Exemption)-Ii,Chennai – 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.04.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY Tax Case Appeal No.939 of 2013andM.P.No.1 of 2013 M/s.Young Women's ChristianAssociation of Madras,1086, Poonamallee High Road,Chennai – 600 084. ...Appellant Vs. The Joint Director ofIncome Tax,(OSD) (Exemption)-II,Chennai – 600 034. ... Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras "C" Bench, dated 30.10.2013 passed inI.T.A.No.823/Mds/2013, Assessment Year 2009-10 and against theorder of the Commissioner of the Income Tax (Appeals)-XII,Chennai-34, dated 28/01/2013, made in ITA No.416/2011-12 andagainst the order of the Joint Commissioner of the Income Tax(OSD) (Exemptions) II, Chennai-34, dated 29/12/2011, made inPAN/GI No.AAATY0023D. For Appellant : Mr.Arun Joseph for M/s.J.Sree Vidya For Respondent : Mr.J.Narayanswamy Senior Standing CounselJ U D G M E N T(Delivered by M.DURAISWAMY, J.) This appeal filed by the assessee under Section 260A of theIncome Tax Act, 1961 ('the Act' for brevity), is directedagainst the order dated 30.10.2013 passed by the Income TaxAppellate Tribunal, Madras "C" Bench, ('the Tribunal' forbrevity) in I.T.A.No.823/Mds/2013 for the assessment year 2009- https://hcservices.ecourts.gov.in/hcservices/ 10. The above appeal has been admitted on 06.01.2014 on thefollowing Substantial Questions of Law."1.Whether on the facts and in the circumstancesof the case, the Appellate Tribunal was right inholding that the appellant trust is hit by theproviso to Sec.2(15) when the Tribunal itself hasgiven a finding that the activities of the assesseeis to take care of the poor? 2.Whether on the facts and circumstances of thecase, the Tribunal was right in holding that runningof International Guest House and Working Women'sHostel are not incidental to the activities of thetrust and therefore the appellant is not protected bythe provisions of Sec.11(4A) of the Act?” 2. We have heard Mr.Arun Joseph for M/s.J.Sree Vidya,learnedcounselfortheappellant/assesseeandMr.J.Narayanaswamy, learned Senior Standing Counsel for therespondent/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 08.04.2021 and the learned counsel for the appellant seekspermission of this Court to withdraw the appeal. 5. In view of the submission made by the learned counsel forthe appellant, the Tax Case Appeal stands dismissed aswithdrawn. No costs. Consequently, connected miscellaneouspetition is closed. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar mkn To 1. The Income Tax Appellate Tribunal, Madras "C" Bench 2.The Joint Director of Income Tax, (OSD) (Exemption)-II, Chennai – 600 034. 3.The Commissioner of Income Tax, (Appeal)-XII, Chennai-34. 4.The Joint Commissioner of Income Tax, (OSD), (Exemptions)II, Chennai-34. +1cc to Mrs.J.Sreevidhya, Advocate Sr.24543Tax Case Appeal No.939 of 2013br[co]srg 29/06/2021