ACIT, Palakkad V. Darul Aman Islamic Complex, Palakkad

ITA 122/COCH/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4301 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2010
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 12-03-2009
• Court: TRIBUNAL
• Department Lawyers: DR BABU JOSEPH
• Assessee Lawyers: SIVADA S CHETTOORFCA
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI T.R. S00D AND SHRI N.VIJAYAKUMARAN I.T.A.NO S . 121 TO 123 /COCH/200 9 ASS T . YEAR S : 2000 - 01,2001 - 02 & 2002 - 03 THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1, PALAKKAD. VS. DARUL AM AN ISLAMIC COMPLEX, PALAKKAD. PA NO.AAATD 6383P (APPELLANT) ( RESPONDENT ) APPELLANT BY DR. BABU JOSEPH, SR.D.R RESPONDENT BY SHRI SIVADA S CHETTOOR,FCA O R D E R PER N.VIJAYAKUMARAN,J.M: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDERS OF THE CIT(APPEALS)-V AT KOCHI DATED 25-11-2 008 PERTAINING TO THE ASSESSMENT YEARS 2000-01, 2001-02 AND 2002-03. 2. THE COMMON ISSUE INVOLVED IN ALL THESE APPEALS I S ON THE ELIGIBILITY OF THE TRUST WHEN ITS OBJECTS ARE W HOLLY RELIGIOUS AS WELL AS CHARITABLE PURPOSES. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD INCLUDING THE PRECEDE NCE. WE ITA NOS. 121 TO 123/COCH/2009 DARUL AMAN ISLAMIC COMPLEX 2 FIND THAT ON SIMILAR ISSUE, THE HONBLE PRESIDENT, INCOME-TAX APPELLATE TRIBUNAL, AS THIRD MEMBER IN ITA NO. I.T.A.NO.457/COCH/2007 IN THE CASE OF THE SOCIETY OF PRESENTATION SISTERS, CALICUT AND IN I.T.A.NO.128/ COCH/2007 IN THE CASE OF WAYANAD MUSLIM ORPHANAGE, KALPATTA, DATED 22-09-2009, FOLLOWING THE DECISION OF THE ANDHRA PR ADESH HIGH COURT REPORTED IN 250 ITR 39, WHEREIN THE DECI SIONS OF THE APEX COURT IN CIT VS. ANDHRA CHAMBER OF COMMERCE AIR 1965 SC 1281 AND IN CIT V. BAR COUNCIL OF MAHARASHTRA AIR 1981 SC 1462 HAS BEEN FO LLOWED AND DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE. RESPECTFULLY FOLLOWING THE DECISION OF THE THIRD MEMBER CITED SUPRA, WHERE THE THIRD MEMBER HAD AN O CCASION TO DISTINGUISH THE DECISION OF THE JAMMU & KASHMIR HIGH COURT DECISION IN THE CASE OF GULAM MOHIDIN TRUST V S. CIT - 248 ITR 587, WHICH IS ALSO URGED AS THE GROUND BY T HE DEPARTMENT BEFORE US. THEREFORE, THE OBJECT OF TH E TRUST PROVIDING FOR RELIGIOUS AND CHARITABLE PURPOSES WIL L NOT HIT BY THE PROVISIONS CONTAINED IN CLAUSES (A) AND (B) OF SUB-SECTION (1) OF SECTION 13. ACCORDINGLY, WE CONFIRM THE FI NDING OF THE LD. CIT(APPEALS) BY REJECTING THE COMMON GROUND OF THE DEPARTMENT. ITA NOS. 121 TO 123/COCH/2009 DARUL AMAN ISLAMIC COMPLEX 3 4. IN RESULT, THESE APPEALS FILED BY THE REVENUE AR E DISMISSED. SD/- SD/- (T.R. SOOD) (N.VIJAY KUMARAN ) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 30 TH JULY,2010. PM. COPY FORWARDED TO: 1. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1, PAL AKKAD. 2. DARUL AMAN ISLAMIC COMPLEX, KALLLADIKODE PALAKKAD-6 78 596. 3. CIT(A)-V, KOCHI. 4. CIT, TRICHUR. 5. D.R.