ITO, Calicut V. Samastha Kerala Sunni Yuva jana Sangham, Calicut

ITA 397/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58298 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 16-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R SIVAKUMAR
• Section: 11

Judgement Text

1 ITA NO. 397, 398, 399, 400/COCH/2010 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.TA NO. 397/COCH/2010 - A.Y 2000-01 I.TA NO. 398/COCH/2010 - A.Y 2001-02 I.TA NO. 399/COCH/2010 - A.Y 2005-06 I.TA NO. 400/COCH/2010 - A.Y 2006-07 ITO, WD.1(2) VS SAMASTHA KERALA SUNNI YUVA JANA KOZHIKODE SANGAM, (SYS HAJJ CELL), MARKAZ COMPLEX, MAVOOR ROAD, KOZHIKODE PAN : AAACTS5944B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R SIVAKUMAR RESPONDENT BY : NONE WRITTEN SUBMISSION FILED DATE OF HEARING : 07-03-2012 DATE OF PRONOUNCEMENT : 09-03-2012 O R D E R PER N.R.S. GANESAN (JM) ALL THE FOUR APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF COMMISSIONER (APPEALS) FOR THE ASSESSMENT YEARS 200 0-01, 2001-02, 2005-06 AND 2006-07. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IN ALL T HE APPEALS IS WITH REGARD TO GRANT OF EXEMPTION U/S 11 WHEN THE TRUST WAS ESTABL ISHED FOR RELIGIOUS AS WELL AS CHARITABLE OBJECT. 2 ITA NO. 397, 398, 399, 400/COCH/2010 3. NO ONE APPEARED FOR THE ASSESSEE IN SPITE OF ISS UE OF NOTICE. HOWEVER, THE LD.COUNSEL FOR THE ASSESEE HAS FILED A WRITTEN SUBM ISSION SAYING THAT FOR THE ASSESSMENT YEARS 2002-03 AND 2004-05 THE ASSESSEES O WN CASE TRAVELLED UPTO THE HIGH COURT AND THE HIGH COURT BY A JUDGMENT DAT ED 11-12-2009 CONFIRMED THE ORDER OF THE TRIBUNAL BY HOLDING THAT THE ASSES SEE IS ENTITLED FOR EXEMPTION U/S 11 WHEN IT IS ENGAGED IN RELIGIOUS AS WELL AS C HARITABLE ACTIVITIES. THEREFORE, THE ASSESSEE REQUESTED TO DISPOSE OF THE APPEALS BY FOLLOWING THE JUDGMENT OF THE KERALA HIGH COURT. WE HAVE HEARD SHRI R SIVAKUMA R, THE LD.DR ALSO. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDER OF THIS TRIBUNAL AND THE JUDGMENT OF THE KERALA HIGH COURT A COPY OF WHICH IS AVAILABLE ON FILE. ADMITTEDLY, THE KERALA HIGH COURT WHILE CONFIRMING T HE ORDER OF THIS TRIBUNAL HELD THAT THE ASSESSEE IS ENTITLED FOR EXEMPTION U/S 11 WHEN IT WAS ENGAGED IN CHARITABLE AS WELL AS RELIGIOUS ACTIVITY. THE KERAL A HIGH COURT JUDGMENT IS BINDING ON THIS TRIBUNAL. THEREFORE, BY FOLLOWING THE JUDG MENT OF THE KERALA HIGH COURT AND THE REASONS STATED THEREIN WE UPHOLD THE ORDER OF THE COMMISSIONER OF INCOME-TAX(A). 5. IN THE RESULT, ALL THE FOUR APPEALS OF THE REVEN UE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09 TH DAY OF MARCH, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 09 TH MARCH, 2012 PK/- 3 ITA NO. 397, 398, 399, 400/COCH/2010 COPY TO: 1. ITO, WD.1(2), KOZHIKODE 2. SAMASTHA KERALA SUNNI YUVA JANA SANGAM, MARKAZ COMPLE X, MAVOOR ROAD, KOZHIKODE 3. THE COMMISSIONER OF INCOME-TAX(A)-I, CALICUT 4. THE COMMISSIONER OF INCOME-TAX, CALICUT 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH