The Director Of Income Tax (Exemptions v. Shri Shanmukhanand Fine Arts

bsb IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 214 OF 2012 The Director of Income Tax (Exemptions) … Appellant v/s Shri Shanmukhanand Fine Arts … Respondent Mr.Vimal Gupta, senior advocate with Vipul Arun Bajpayee for the appellant. Mr.S.V.Irani with P.C.Tripathi i/by A.K.Jasani for the respondent. CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ. DATED : 30TH APRIL, 2014 P. C. : 1The only contention raised by Mr.Gupta, the learned senior counsel appearing on behalf of the revenue is that the present appeal challenging the order passed by the Income Tax Appellate Tribunal dated 9[th] September, 2011 raises a very important and substantial question of law. He submits that the question is formulated at page 3, para 4(A). He submits that if the Tribunal was not satisfied with the order passed by the Director of Income Tax (Exemptions) under Section 12AA(3) of the Income Tax Act, then as an appellate Court or an authority, all that needed to be done was to quash that order and send the matter back to the Director of Income Tax (Exemptions) and for scrutiny as to whether the objects are identical and whether all requirements of the statute are complied with. The Tribunal, thus, took upon the matter to itself and has left nothing for decision by the Director. It is the Director who is the best Judge of all such matters. 2We would have noted all such contentions and pleas of the revenue in a deserving case. In the present case, what the Tribunal noted and on fact is that the appellant before is Sri Shanmukhananda Fine Arts and Sangeetha Sabha Charitable Trust. The assessee society is a registered society and covered by both, the Societies Registration Act, 1960 and Bombay Public Trust Act, 1950. It is termed as a Charitable Institution. It changed the objects and that was permitted by the Charity Commissioner. Thereafter, the Trust named Bharatiya Music and Arts Society was amalgamated with the assessee society on 27[th] January, 2005. The Director sought to question this and even the lapses allegedly committed by the assessee society in not communicating to the Income Tax Department the changes made in the objects of the Trust. Finding that the other Trust which amalgamated with the assessee society was also established and founded for the same objects and purpose and that a case therefore was not made out for withdrawal of the registration, that the Income Tax Appellate Tribunal, after setting aside the order of the Director, granted full relief. In the given facts and circumstances, the Tribunal found that it was not necessary to remit or remand the case back to the Director. That was essentially because the facts were never in dispute. It is in these circumstances and finding that the view taken by the Tribunal is a possible one, that the present appeal does not deserve to be admitted. It does not raise any substantial question of law. It is accordingly dismissed. (G.S. KULKARNI, J.) (S.C.DHARMADHIKARI, J.)