Op/11821/1999 Of The Commissioner Of Incometax v. Ideal Publications Trust Calicut

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.T.SANKARAN THURSDAY, THE 26TH JULY 2007 / 4TH SRAVANA 1929 OP.No. 11821 of 1999(S) ----------------------- AGAINST THE ORDER IN RA.NO.143/COCH/98 IN ITA.570/COCH/1993 of INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. .................... PETITIONER: ------------ THE COMMISSIOENR OF INCOME TAX, CALICUT. BY STANDING COUNSEL, GOVERNMENT OF INDIA (TAXES) SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.GEORGE K. GEORGE RESPONDENT: ------------- M/S.IDEAL PUBLICATIONS TRUST,SILVER HILLS, CALICUT, 673 012. BY ADV. SRI.S.VIJAYAN NAYAR THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 26/07/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L. DATTU, C.J. & K.T. SANKARAN, J. ---------------------------------------------------------- O.P.No.11821 of 1999-S ----------------------------------------------------------- Dated, this the 26[th] day of July, 2007 JUDGMENT H.L. DATTU, CJ. This is a petition filed by the Revenue under section 256(2) of the IncomeTax Act, 1961, hereinafter for the sake of brevity referred to as the Act. 2. The assessee was before the Income Tax Appellate Tribunal, CochinBench in I.T.A. No.570/1993 for the assessment year 1990-91. The Tribunal hasallowed the assessee's appeal and thereby has set aside the orders passed bythe Commissioner of Income-tax (Appeals), Calicut, dated 31.5.1993. 3. The Revenue had filed an application under section 256(1) of theIncome Tax Act inter alia requesting the Tribunal to state the case and refer thequestions of law for consideration and decision of this court. The Tribunal hasrejected the said application/petition. That is how the Revenue is before us in thispetition filed under section 256(2) of the Act. 4. The Revenue has raised the following questions of law. They are asunder: “1. Whether, on the facts and in the circumstances of the case,is the assessee a charitable institution entitled to the exemptionprovided under section11 of the Income Tax Act, 1961 in respectof its income? 2. Whether, on the facts and in the circumstances of the case,the Tribunal is right in law and fact in holding that the assesseetrust had the intention of carrying on the newspaper publicationsactivity for the purpose of fulfilling the objects of education and medical relief to the needy persons as a charitable trust? 5. After going through the orders passed by the Tribunal and afterperusing the questions of law framed by the Revenue, we are of the opinion thatthe questions of law raised by the Revenue requires consideration and decisionby this court. Therefore we pass the following: Order i) The petition is allowed. ii) A direction is issued to the Income Tax Appellate Tribunal, CochinBench to state the case and refer the questions of law arising out of the orderpassed in ITA No.570/1993 for the assessment year 1990-91 as expeditiously aspossible. Ordered accordingly. H.L. DATTU, CHIEF JUSTICE. mt/ K.T. SANKARAN, JUDGE. OP 11821/1999 H.L.DATTU, C.J. & K.T.SANKARAN, J. O.P. 11821 OF 1999 JUDGMENT