Tca/128/2011 Of The Income Tax Officer (Osd) v. M/S.st.josephs Educational

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.11.2018 CORAM : THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MR.JUSTICE N.SATHISH KUMARTax Case Appeal Nos.128 to 133 of 2011 The Income Tax Officer(OSD),Exemption III, Chennai. ...Appellant inall the appeals -vs- M/s.St.Joseph's EducationalSocial Development SocietyPolur Taluk, Thiurvannamalai,Vellore – 632 326. ...Respondent in all the appeals COMMON PRAYER:Tax Case Appeals filed under Section 260A of theIncome Tax Act, 1961 (for brevity 'the Act') against the commonorder of the Income Tax Appellate Tribunal Chennai 'B' Bench,dated 14.10.2010 in ITA Nos.1004 to 1009/Mds/2010, for theAssessment year 2001-02 to 2006-07 respectively, Appeals filedagainst the order of the Commissioner of Income Tax(Appeals)XII121, Mahatma Gandhi Road, Nungambakkam Chennai-34 made inITA.No.255/08-09 dated 31/03/10 in GI.NO./PA.NO. AAFTS7924N forthe assessment year 2001-02 against the order of theCommissioner of Income Tax Appeals XII, 121, Mahatma GandhiRoad, Nungambakkam Chennai-34 made in ITA.NO 272, 254, 257, 258and 256/08-09 dated 24/03/10 in GI.No/PA.NO. AAFTS7924N for theAssessment year 2002-03 against the order of the Income Taxdepartment (OSD) Exemptions III Chennai in PAN/GIR.NO. 3999/(524)S, dated 31/12/08 for the Assessment year 2001-02, 2002-03, 2003-2004, 2004-05, 2005-06, 2006-07. For Appellant:Mr.Kaushik Ranganathan (in all the appeals)For Respondent :Mr.R.Sivaraman (in all the appeals) COMMON JUDGMENT [Judgement of the Court was delivered by T.S.Sivagnanam, J.] These Tax Case Appeals are filed under Section 260A ofthe Income Tax Act, 1961 against the common order of the IncomeTax Appellate Tribunal Chennai 'B' Bench, dated 14.10.2010 inITA Nos.1004 to 1009/Mds/2010, for the Assessment year 2001-02to 2006-07 respectively. 2.Heard Mr.Kaushik Ranganathan, learned Senior Counsel forthe appellant/Revenue and Mr.R.Sivaraman, the learned counselfor the respondent. 3.These Appeals have been admitted on 28.06.2011, on thefollowing Substantial Questions of Law: "(i)Whether on the facts and in thecircumstances of the case, the Tribunal wasright in not considering the provisionstipulated under Section 10(23C) (iiiad) in theorder when the assessee was registered asPublic Religious Trust? (ii) Whether on the facts and in thecircumstances of the case, the order of theTribunal was perverse and contrary to thematerial facts, since erroneously relied on theorder passed in M/s.ARR Trust?” 4.We have perused the order of Assessment as well as theCommon Order passed by the Commissioner of Income Tax and wefind that the tax effect in these appeals are lesser than thethreshold limit mentioned in Circular No.3 of 2018, dated11.07.2018, issued by the Central Board of Direct Taxes, whichfixes the monetary limit as Rs.50,00,000/- for the Department topursue the matter. Furthermore, the Revenue has not been ableto point out any distinguishing features, by which the CircularNo.3 of 2018, dated 11.07.2018, cannot be applied. https://hcservices.ecourts.gov.in/hcservices/ 5.Thus, for the above reasons, the Revenue cannot pursuethese Appeals in view of the low tax effect. Hence, the Appealsare dismissed and the Substantial Questions of Law, framed forconsideration, are left open. No costs. The Revenue is atliberty to seek for restoration of appeals, if at a later pointof time, it is found that the tax effect is above the thresholdlimit. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant RegistrarmrmTo1.The Income Tax Appellate Tribunal Chennai 'B' Bench.2.The Commissioner of Income Tax Appeals XII,121, Mahatma Gandhi Road, Chennai-34.3.The Income Tax Department(OSD) Exemption III,Chennai.+1cc to Mr.R.Sivaraman, Advocate sr.no.81549T.C.A.Nos.128 to 133 of 2011ks(co)nr 21/01/2019