Wp(Md)/4168/2015 Of Raja Charity Trust v. The Income Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.04.2016 CORAM THE HONOURABLE MR.JUSTICE B.RAJENDRAN W.P(MD).No.4168 of 2015andM.P.(MD).Nos.1 and 2 of 2015 **** Raja Charity Trust,rep.by its Managing Trustee,No.1 Gandhi Kalaimandram Road,Rajapalayam-626 117,Virudhungar District ... Petitioner The Income Tax Officer (Exemptions),Madurai, No.2 V.P.Rathinaswamy Nadar Road,Bibikulam, Madurai-625 002. ...Respondent Writ Petition filed under Article 226 of the Constitutionof India for the issuance of a Writ of Certiorari to call for therecords relating to the impugned notice issued by the respondentin C.No.Raja Charity/Exempt/2014-2015/MDU dated 12.03.2015 issuedfor the assessment year 2012-2013 and quash the same. For petitioner : Mr.A.Sivaji For respondent : Mr.R.Krishnamoorthy ******** ORDER Today, when the matter is taken up for hearing, bothsides submitted that in respect of the very same Charitable Trustfor the subsequent year, namely, for the year 2013-2014 assessmenthas been made. As against the same, an appeal was also filed.Hence, a revision under Section 264 of the Income Tax Act wasfiled. Since Section 254 of the Income Tax is to continue, theappeal was withdrawn and thereafter, the Commissioner has passedthe order in favour of the petitioner granting exemption.2. In view of the same, the petitioner submits that theauthority concerned should now pass orders in tune with the orderalready passed by the Commissioner of Income Tax, for thehttps://hcservices.ecourts.gov.in/hcservices/subsequent assessment year also. 3. The learned counsel for the respondents have alsofiled detailed counter. Further, the submission made by thelearned counsel for the petitioner is also endorsed by him.4. Thus, this Writ Petition is disposed of directing theCommissioner of Income Tax to pass appropriate orders, in themanner known to law. No costs. No costs. Consequently, theconnected miscellaneous petitions are closed. Sd/- Assistant Registrar /True copy/ Sub Assistant Registrar To The Income Tax Officer (Exemptions),Madurai, No.2 V.P.Rathinaswamy Nadar Road,Bibikulam, Madurai-625 002. +1c to Mr.R.Krishnamoorthy, Advocate SR.25667+1c to Mr.A.Sivaji, Advocate SR.24855 ssmJA/skn/SAR.1/01/06/2016/2P-4c W.P(MD).No.4168 of 2015 28.04.2016