The Director Of Income Tax, (Exemptions), Chennai v. M/S.carmel Convent, Chennai-55

In the High Court of Judicature at Madras Dated : 20.8.2019 Coram : The Honourable Mr.Justice T.S.SIVAGNANAMandThe Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.548 of 2011 The Director of Income Tax, (Exemptions), Chennai...Appellant Vs M/s.Carmel Convent, Chennai-55 ...Respondent APPEAL under Section 260-A of the Income Tax Act, 1961against the order dated 16.6.2011 made in ITA.No.510/Mds/2011 onthe file of the Income Tax Appellate Tribunal Chennai 'C' Benchagainst the order of Director of Income Tax (Exemptions) AyakarBhavan, Annexe III Floor, No. 121 M.G. Road, Nungambakkam,Chennai 34 made in DIT(E) No. 2(268) 10-11 dated 29.12.2010. For Appellant : Mr.J.Narayanaswamy, SSCFor Respondent: Mr.A.S.SriramanJudgment was delivered by T.S.Sivagnanam,J This appeal, filed by the Revenue under Section 260A of theIncome Tax Act, 1961 (for brevity, the Act) is directed againstthe order dated 16.6.2011 made in ITA.No.510/Mds/2011 on thefile of the Income Tax Appellate Tribunal Chennai 'C' Bench. 2. The appeal was admitted on 11.1.2012 on the followingsubstantial questions of law: “i. Whether, on the facts andcircumstances of the case, the Tribunal wasright in directing to grant registrationunder Section 12AA in violation of Section 2(15) of the Income Tax Act ? Andii. Whether, on the facts andcircumstances of the case, the Tribunal wasright in directing to grant approval underSection 80G in violation of Rule 11AA of theAct ?” 3. We have heard Mr.J.Narayanaswamy, learned Senior StandingCounsel appearing for the appellant and Mr.A.S.Sriraman, learnedcounsel appearing for the respondent. 4. We have perused the order passed by the Tribunal and wefind from the order that the Tribunal recorded a factual findingthat the assessee trust is providing food and other facilitiesfor sisters not for the sake of feeding them and that thosesisters were engaged in charitable activities especially incarrying out the administration of 'Carmel Convent' for mentallychallenged persons. On a perusal of the impugned order, we findthat there is no substantial question of law involved in thisappeal. 5. Accordingly, the above tax case appeal is dismissed. Nocosts. s/d- Assistant Registrar(CS VI) True Copy Sub-Assistant Registrar To 1.The Income Tax Appellate Tribunal, Chennai 'C' Bench. 2.The Director of Income Tax (Exemptions)Chennai No. 121 M.G. Road, Nungambakkam, Chennai 34 3.The Assistant RegistrarIncome Tax Appellate TribunalIII Floor, Rajaji BhavanBesant Nagar, Chennai 90.Income Tax Appellate TribunalIII Floor, Rajaji BhavanBesant Nagar, Chennai 90. +1 CC to Mr.J.Narayanaswamy, Advocate sr 72222. +1 CC to Mr.S.Sridhar, Advocate sr 70609. SKV(CO)SP(27/09/2019)