Appeal Details
Counselvise Citation
[2012] 140 COUNSELVISE.COM (IT) 64775 (ITAT-COCHIN)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 3 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-09-2012
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2005-2006
Appeal Filed On
18-05-2011
Judgement Text
1 ITA NO. 395-397/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.T.A NO. 395/COCH-2011 - A.Y. 2007-08 I.T.A NO. 396/COCH-2011 - A.Y. 2006-07 I.T.A NO. 397/COCH-2011 - A.Y. 2005-06 THE DY.CIT, CIR.2(1) VS CALICUT ISLAMIC CULT URAL SOCIETY KOZHIKODE KOLATHARA, KOZHIKODE-673 655 PAN : AAATC1644C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B SAJJEVE RESPONDENT BY : SHRI K.B. MOHAMMED KUTTY DATE OF HEARING : 11-09-2012 DATE OF PRONOUNCEMENT : 14-09-2012 O R D E R PER N.R.S. GANESAN (JM) ALL THE THREE APPEALS OF THE REVENUE ARE DIRECTED AGAINST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX(A) FO R THE ASSESSMENT YEARS 2005-06 TO 2007-08 DATED 23-02-2011. THEREFORE, WE HEA RD ALL THE THREE APPEALS TOGETHER AND DISPOSE OF THE SAME BY THIS COMMON ORD ER. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IN THIS APPEAL IS WITH REGARD TO EXEMPTION U/S 11 OF THE INCOME-TAX ACT. 2 ITA NO. 395-397/COCH/2011 3. SHRI B SAJJIEVE, THE LD.DR SUBMITTED THAT THE TR UST WAS ESTABLISHED FOR RELIGIOUS AS WELL AS CHARITABLE ACTIVITY. THEREFOR E, THE TAXPAYER TRUST IS NOT ELIGIBLE FOR EXEMPTION U/S 11 OF THE ACT. THE ORDER OF THE TRIBUNAL IS PENDING BEFORE THE HIGH COURT ON APPEAL. WE HEARD SHRI K.B. MOHAMMED KU TTY, THE LD.SENIOR COUNSEL FOR THE TAXPAYER ALSO. 4. ADMITTEDLY, THE TAXPAYER TRUST WAS ESTABLISHED F OR RELIGIOUS AND CHARITABLE ACTIVITIES. THE QUESTION ARISES FOR CONSIDERATION IS WHEN THE TAXPAYER TRUST HAS A COMPOSITE ACTIVITY OF RELIGIOUS AND CHARITABLE ACTI VITY, WHETHER THE TRUST WOULD BE ENTITLED FOR EXEMPTION U/S 11 OF THE INCOME-TAX ACT OR NOT? THIS TRIBUNAL HAD AN OCCASION TO CONSIDER THIS ISSUE IN THE TAXPAYERS O WN CASE FOR THE ASSESSMENT YEAR 2003-04. THIS TRIBUNAL, ON MAJORITY OPINION, FOUND THAT EVEN THOUGH THERE WAS A MIXED OBJECT OF RELIGIOUS AND CHARITABLE ACTIVITY, THE TAXPAYER TRUST IS ENTITLED FOR EXEMPTION U/S 11 OF THE ACT. THIS DECISION OF THIS TRIBUNAL WAS CONFIRMED BY THE KERALA HIGH COURT ALSO. THE SLP FILED AGAINST THE J UDGMENT OF THE HIGH COURT WAS DISMISSED BY THE SUPREME COURT. IN THESE CIRCUMSTA NCES, THIS TRIBUNAL DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE LOWER AUTHOR ITY. ACCORDINGLY THE SAME IS CONFIRMED. 5. IN THE RESULT, THE APPEALS OF THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH SEPTEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 14 TH SEPTEMBER, 2012 PK/- 3 ITA NO. 395-397/COCH/2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH
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