The Director Of Income Tax,Exemption Ii,Chennai v. The Institute Of Development Education

IN THE HIGH COURT OF JUDICATURE AT MADRASDated: 14.06.2016 C O R A MTHE HONOURABLE MR.JUSTICE S.MANIKUMARANDTHE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR Tax Case Appeal Nos.833 to 835 of 2010 The Director of Income Tax,EXEMPTION II,Chennai. ...Appellant in all TCAs Vs The Institute of Development Education,160, Peters Road, 1st Floor,Royapettah, Chennai - 14....Respondent in all TCAs Prayer in TCA No.833/10: Appeal filed against the order of theIncome Tax Appellate Tribunal, Madras 'C' Bench, Chennai dated11.03.2010 in ITA No.1236/Mds/09 (Assessment Year 1999-2000). Prayer in TCA No.834/10: Appeal filed against the order of theIncome Tax Appellate Tribunal, Madras 'C' Bench, Chennai dated11.03.2010 in ITA No.1237/Mds/09 (Assessment Year 2000-01). Prayer in TCA No.835/10: Appeal filed against the order of theIncome Tax Appellate Tribunal, Madras 'C' Bench, Chennai dated11.03.2010 in ITA No.1238/Mds/09 (Assessment Year 2001-02)against the order of the Commissioner of Income Tax (Appeals)-XII- Chennai, order dated 27.03.2009 made in ITA NOs.592 to594/07-08 and against the order of the Assistant Director ofIncome Tax (Exemptions)-II, Chennai, order dated 28.12.2007,31.12.2007and31.12.2007,respectivelymadeinPAN/GI/No.AAATT0470H/2648-I, Assessment year in 1999-2000, 2000-2001 and 2001-2002. For appellant : Mr.J.Narayanasamyin all TCAs Sr. Standing Counsel for Income Tax. For respondent in all TCAs : No appearance C O M M O N J U D G M E N T (Judgment of the Court was made by S.Manikumar,J) These Appeals have been filed against the orders of theIncome Tax Appellate Tribunal, 'C' Bench, Madras, dated11.03.2010 for the assessment years 1999-2000, 2000-01 and 2001-02. 2. The substantial questions of law raised in the instantappeals are:- “1. Whether on the facts andcircumstances of the case, the Tribunal isright in dismissing the appeal withoutdeciding whether the assessee can filedifferent form 10 for different purposesand amounts separately for the sameassessment year? 2. Whether on the facts andcircumstances of the case, the Tribunal isright in deciding that that A.O. to allowexemption under Section 11(2) on the basisof the form 10 dated 16.09.2002 and05.02.2004, more than the amount ofexemption claimed by the assessee in thereturn” 3. Mr.J.Narayanasamy, learned Senior Standing Counsel forIncome Tax submitted that the tax implication in the instantappeals is less than the ceiling limit fixed by the Circularbearing No.21 of 2015, dated 10.12.2015. He further submittedthat as per the Circular, Tax Case Appeals have been instructedto be withdrawn, subject to the matters covered under thecircular. 4. Placing on record the above submissions, whiledismissing the Tax Case Appeal Nos.833 to 835 of 2010, aswithdrawn, substantial questions of law raised are left open.No costs. Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar ars. To 1. The Director of Income Tax Exemption-II, Chennai. 2. The Commissioner of Income Tax (Appeals)-XII, Chennai-34. 3. The Assistant Director of Income Tax (Exemptions)-II, Chennai-34.Chennai-34. 4. The Registrar Income Tax Appellate Tribunal 'C' Bench, Chennai.Chennai. +1cc to Mr.J. Narayanasamy, Advocate, S.R.No.32718NRJK(CO)EU(29/06/2016) Tax Case Appeal Nos.833 to 835 of 2010