Ansari Charitable Trust, Trichur V. ITO, Trichur

ITA 573/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61566 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-07-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 10-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Assessee Lawyers: MOHAN PULICKAL
• Keywords: Charitable institution
• Section: 11

Judgement Text

1 ITA NO. 572 & 573/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.T.A NO. 572 & 573/COCH/2010 (ASSESSMENT YEAR 2002-03 & 2003-04) THE ANSARI CHARITABLE TRUST VS THE ITO, WD.1(1) PERUMPILAVU, KARIKKAD TRICHUR TRICHUR PAN : AAATA3304R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MOHAN PULICKAL RESPONDENT BY : SHRI ABHIMANYU SINGH YADAV DATE OF HEARING : 19-07-2012 DATE OF PRONOUNCEMENT : 27-07-2012 O R D E R PER N.R.S. GANESAN (JM) BOTH THE APPEALS OF THE ASSESSEE ARE DIRECTED AGAI NST TWO INDEPENDENT ORDERS OF COMMISSIONER OF INCOME-TAX(A)-V, KOCHI DATED 17-08-2010 FOR THE ASSESSMENT YEARS 2002-03 AND 2003-04. 2. DURING THE COURSE OF HEARING, SHRI MOHAN PULICKA L, THE LD.COUNSEL FOR THE ASSESSEE VERY FAIRLY SUBMITTED THAT THE ASSESSING O FFICER REFUSED TO GRANT EXEMPTION U/S 11 ON THE GROUND THAT THERE WAS VIOLA TION OF SECTION 13 OF THE INCOME-TAX ACT. THE LD.REPRESENTATIVE FURTHER SUBMI TTED THAT FOR THE ASSESSMENT 2 ITA NO. 572 & 573/COCH/2010 YEARS 2004-05 AND 2005-06 SIMILAR ISSUE CAME UP BEFOR E THIS TRIBUNAL. THIS TRIBUNAL FOUND THAT SINCE THERE WAS A SIMILAR VIOLA TION OF SECTION 13 OF THE INCOME-TAX ACT THE ASSESSEE IS NOT ENTITLED FOR EXEM PTION U/S 11 OF THE ACT. ON APPEAL BY THE ASSESSEE AGAINST THE ORDER OF THE TRI BUNAL FOR THE ASSESSMENT YEARS 2004-05 AND 2005-06, THE HIGH COURT BY JUDGMENT DATED 27-10-2010 CONFIRMED THE ORDER OF THE TRIBUNAL. THE LD.COUNSEL HAS FILE D COPY OF THE JUDGMENT. ACCORDING TO THE LD.REPRESENTATIVE, IN VIEW OF THE JUDGMENT OF THE KERALA HIGH COURT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEA RS 2004-05 & 2005-06 THE APPEALS MAY BE DISMISSED. WE HEARD, SHRI ABHIMANYU SINGH YADAV, THE LD.DR ALSO. 3. THE KERALA HIGH COURT WHILE EXAMINING A SIMILAR V IOLATION OF SECTION 13 OF THE INCOME-TAX ACT FOR THE ASSESSMENT YEAR 2004-05 AN D 2005-06 HAS CONFIRMED THE ORDERS OF THE TRIBUNAL. THE COMMISSIONER OF IN COME-TAX(A) BY FOLLOWING THE ORDERS OF THIS TRIBUNAL FOR THE ASSESSMENT YEARS 20 04-05 AND 2005-06 HAS CONFIRMED THE ORDERS OF THE ASSESSING OFFICER. THE ORDERS OF THE TRIBUNAL FOR THE ASSESSMENT YEARS 2004-05 AND 2005-06 HAVE BEEN CONFIR MED BY THE HIGH COURT. THEREFORE, BY RESPECTFULLY FOLLOWING THE JUDGMENT O F THE KERALA HIGH COURT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEARS 2004-05 AND 2005-06, THESE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH JULY, 2012. (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 27 TH JULY, 2012 PK/- 3 ITA NO. 572 & 573/COCH/2010 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