The Commissioner Of Incometax, Chennai v. M/S.yelchur Venkata Kotiahcharities, Chennai-1

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN The Commissioner of IncomeTax, Chennai. ...Appellant in all the TCAs Vs M/s.Yelchur Venkata KotiahCharities, Chennai-1. ...Respondent in all the TCAs APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 24.2.2014 made in I.T.A.Nos.1902to 1904/Mds/2013 on the file of the Income Tax AppellateTribunal, Madras 'B' Bench for the assessment years 2002-03,2007-08 and 2010-11 as against the Order dated 23/9/2013 in ITANo.196,197 & 2011/12-13) on the file of the Commissioner ofIncome Tax (Appeals)-VII in GIR.No./PAN/TAN No. forthe assesment year 2002-03, 2007-08 & 2010-11 and as against theorder dated 21/1/2013 for the assessment year 2010-11,2002-03 &2007-08, and as against the order dated 16.4.2012 on the file ofthe Income Tax Appellate Tribunal, Chennai'D' Bench, inI.T.A.Nos 2076 & 2077/Mds/2011 for the assessment year 2002-03&2007-08 in PAN No. These appeals, filed by the Revenue under Section 260A ofthe Income Tax Act, 1961, arise out of a common order of theIncome Tax Appellate Tribunal, raising the following substantialquestions of law : https://hcservices.ecourts.gov.in/hcservices/ "(i) Whether on the facts andcircumstances of the case, the Tribunal wasright in law in holding that the assessee isentitled for the benefits under Section 11 ofthe Act even though the assessee failed toproduce any evidence for having filed anyapplication for registration and had obtainedthe registration of the trust under Section12A/12AA from the Competent Authority? and (ii) Whether on the facts andcircumstances of the case, the Tribunal wasright in holding that the assessee isentitled for exemption under Section 11 as aconsequence of inferred registration underSection 12A without adjudicating whether theassessee had complied with the provisionsgranting exemption under Section 11?" 2. Heard Mr.J.Narayanasamy, learned Standing Counsel for theDepartment. 3. The respondent/assessee is a charitable trust, which cameinto existence way back in 1954. It is an admitted fact that theassessee has been filing returns every assessment year, as aregistered charitable trust. 4. In the previous assessment years, the Assessing Officerhas accepted the fact that it is a registered charitable trustand allowed the exemption claimed. But, suddenly, an issue wasraised as to whether the assessee had registration under Section12A/12AA of the Act. On the ground that they were not able toproduce the proof of registration, the Assessing Officerproceeded to pass orders. The same was also confirmed by theAppellate Commissioner. However, the Tribunal allowed theappeals of the assessee, holding that even as per the assessmentorders relating to the assessment years 1979-80, 1987-88 and1988-89, the assessee was treated as a registered publiccharitable trust. Therefore, we do not think that the Tribunalcommitted any error of law requiring intervention by this Court. 5. Accordingly, the above tax case appeals are dismissed.Consequently, the above CMPs are also dismissed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. Madras 'B' Bench, Chennai. 2.The Commissioner of Income Tax (Appeal-VII) 121, Mahatma Gandhi Road, Chennai-34. 121, Mahatma Gandhi Road, Chennai-34. 3.The Income Tax Appellate Tribunal, Chennai 'D' Bench, Chennai. Chennai 'D' Bench, Chennai. +1cc to Mr.J.Narayanasamy, Advocate Sr.18210 TCA.Nos.224 to 226 of 2016 &CMP.Nos.4122 & 4123 of 2016 svi(CO)srg(06/04/2016)