The Commissioner Of Income Tax, Chennai v. M/S.halls Road Karpagavinayagarsocial Charitable Trust,Chennai-10

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM : THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYANTax Case Appeal No.289 of 2012 The Commissioner of Income Tax, Chennai...Appellant/ Respondent Vs M/s.Halls Road KarpagavinayagarSocial Charitable Trust,Chennai-10....Respondent/ Appellant APPEAL under Section 260-A of the Income Tax Act, 1961againsttheorderdated30.4.2012madeinITA.No.1593/Mds/2011 on the file of the Income TaxAppellate Tribunal Chennai 'B' Bench. Against the order of the Director of Income Tax(Exemptions)chennai 34 proceeding dated 26.08.2011 in DIT(E).NO.2(1056)10-11For Appellant :Mr.J.Narayanaswamy, SSCFor Respondent:Mr.A.S.Sriraman Judgment was delivered by T.S.Sivagnanam,J This appeal, filed by the Revenue under Section 260Aof the Income Tax Act, 1961 (for brevity, the Act) isdirected against the order dated 30.4.2012 made inITA.No.1593/Mds/2011 on the file of the Income TaxAppellate Tribunal Chennai 'B' Bench. 2. The appeal was admitted on 26.9.2012 on thefollowing substantial question of law: https://hcservices.ecourts.gov.in/hcservices/ “Whether, in the facts andcircumstances of the case, the Tribunalwas right in holding that the assesseeis entitled for grant of registrationunder Section 12AA of the Act when theactivities of the trust are mainlyreligious in nature ?” 3. We have heard Mr.J.Narayanaswamy, learned SeniorStanding Counsel appearing for the appellant andMr.A.S.Sriraman, learned counsel appearing for therespondent. 4. We find that there is no substantial question of lawarising for consideration in this appeal, as the factualfinding recorded by the Tribunal is absolutely right. 5. For the above reason, the above tax case appeal isdismissed. No costs. //True Copy// ToTHE INCOME TAX APPELLATE TRIBUNAL, CHENNAI 'B' BENCH. 2.THE DIRECTOR OF INCOME TAX (EXEMPTIONS)CHENNAI 34