The Tamil Nadu Advocates'welfare Fund, Trustee Committee v. The Assessing Officer, Deputy Director Of Income Tax (Exemption) Ii, Chennai – 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 01.07.2021 CORAM THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P.NO.7551 OF 2012ANDW.M.P.NO.1 OF 2012 The Tamil Nadu Advocates'Welfare Fund, Trustee committee,Represented by its Secretary,Bar Council Buildings, High Court Campus,Chennai – 600 104. ... Petitioner Vs. 1. The Assessing Officer, Deputy Director of Income Tax (Exemption) II, Chennai – 600 034. 2. The Appellate Authority, The Commissioner of Income Tax (Appeals) – XII, Chennai – 600 034. 3. The Member (Exemption), Central Board of Direct Taxes, Government of India, New Delhi – 110 055. 4. The Union of India, Represented by the Secretary, Ministry of Finance, Department of Revenue, New Delhi – 110 055.... Respondents PRAYER:- Writ Petition filed Under Article 226 of the Constitution ofIndia to issue writ of declaration, declaring that the income ofthe petitioners as credited under Section 3 of the Tamil NaduAdvocates Welfare Fund Act, 1987 is exempt by reason of Section23 of the Advocates Welfare Fund Act, 2001 (Central Act 45 of2001) from the provisions of the Income Tax Act, 1961 andSl.No.7 of the Schedule II to the Central Act 45 of 2001 isrepugnant to Article 14 of the Constitution of India in so far https://hcservices.ecourts.gov.in/hcservices/ as the exclusion of the subject of Income Tax exemptions and theassessments and demands made are contrary to law, illegal andviolate of Article 265 of the Constitution. For Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel (Income Tax) The respective learned Counsels appearing for the petitionerand respondents made a submission that during the pendency ofthis writ petition, the Competent Authorities granted exemptionas sought for by the petitioner. In view of the fact that thegrievances of the writ petitioner has been redressed, no furtheradjudication needs to be entertained in respect of the groundsraised in the writ petition. 2. Accordingly, the writ petition stands disposed of asinfructuous. No costs. Consequently, connected the MiscellaneousPetition is closed. Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar pns To 1. The Assessing Officer, Deputy Director of Income Tax (Exemption) II, Chennai – 600 034.2. The Appellate Authority, The Commissioner of Income Tax (Appeals) – XII, Chennai – 600 034.3. The Member (Exemption), Central Board of Direct Taxes, Government of India, New Delhi – 110 055. 4. The Secretary, Union of India, Ministry of Finance, Department of Revenue, New Delhi – 110 055. +1cc to Mr.S.R.Rajagopal, Advocate, S.R.No.30688+1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.30509 W.P.NO.7551 OF 2012 BR(CO)PBS/09/08/2021