ITO, V. M/s.Ithihadu Shubbanil Mujahudeen, Calicut

ITA 708/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64703 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-08-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 23-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VENI RAJ
• Assessee Lawyers: RAJAGOPALAKRISHNAN
• Keywords: Charitable institution
• Section: 2; 11

Judgement Text

1 ITA NOS.18 TO 21/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 707/COCH/2010 - A.Y. 2002-03 I.T.A NO. 708/COCH/2010 - A.Y. 2005-06 I.T.A NO. 709/COCH/2010 - A.Y. 2006-07 ITO, WD.1(1) VS M/S ITHIHADU SHUBBANIL KOZHIKODE MUJAHIDEEN MARKAZ DAAWA RAMAN MENON ROAD, CALICUT PAN : AABTA8434F (APPELLANT) (RESPONDENT) APPELLANT BY : MS. VENI RAJ RESPONDENT BY : SHRI RAJAGOPALAKRISHNAN DATE OF HEARING : 07-08-2012 DATE OF PRONOUNCEMENT : 10-08-2012 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)-I, CALI CUT DATED 13-10-2010 FOR THE ASSESSMENT YEARS 2002-03, 2005-06 AND 2006-07. SIN CE COMMON ISSUE ARISES FOR CONSIDERATION IN ALL THE APPEALS WE HEARD THEM TOGE THER AND DISPOSE OF THE SAME BY THIS COMMON ORDER. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS REGAR DING GRANT OF EXEMPTION U/S 11 OF THE ACT. 3. SMT. VENI RAJ, THE LD.DR SUBMITTED THAT THE OBJE CT OF THE ASSESSEE IS FOR BOTH RELIGIOUS AND CHARITABLE ACTIVITY THEREFORE, THE AS SESSEE IS NOT ENTITLED FOR EXEMPTION U/S 2 ITA NOS.18 TO 21/COCH/2011 11 OF THE ACT. THE LD.DR FURTHER SUBMITTED THAT TH E COMMISSIONER OF INCOME-TAX(A) ALLOWED THE CLAIM OF THE ASSESSEE ON THE BASIS OF T HE ORDERS OF THIS TRIBUNAL. HOWEVER, THE DEPARTMENT HAS FILED AN APPEAL BEFORE THE HIGH COURT AGAINST THOSE ORDERS OF THE TRIBUNAL AND THE SAME ARE PENDING. 4. WE HEARD SHRI RAJAGOPALAKRISHNAN R, THE LD. REPR ESENTATIVE FOR THE ASSESSEE ALSO. THE LD.REPRESENTATIVE FOR THE ASSESSEE SUBMITTED TH AT THE COMMISSIONER OF INCOME- TAX(A) HAS FOLLOWED THE ORDERS OF THIS TRIBUNAL AND DIRECTED THE ASSESSING OFFICER TO GRANT EXEMPTION EVEN THOUGH THE OBJECT OF THE ASSESSEE IS BOTH RELIGIOUS AND CHARITABLE IN NATURE. THE LD.REPRESENTATIVE FURTHER SUBMITTED TH AT THE HIGH COURT HAS ALSO UPHELD THE ORDERS OF THIS TRIBUNAL WHICH WERE FOLLOWED BY THE COMMISSIONER OF INCOME-TAX(A). 5. WE HAVE CONSIDERED THE SUBMISSIONS ON EITHER SID E AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY, THE COMM ISSIONER OF INCOME-TAX(A) ALLOWED THE CLAIM OF THE ASSESSEE ON THE BASIS OF THE ORDER S OF THIS TRIBUNAL. THE ONLY CONTENTION OF THE LD.DR IS THAT THE APPEAL IS PENDING BEFORE T HE HIGH COURT AGAINST THE ORDERS OF THIS TRIBUNAL. BUT IT IS A FACT THAT THE HIGH COURT HAS ALSO CONFIRMED THE ORDERS OF THIS TRIBUNAL HOLDING THAT CHARITABLE INSTITUTIONS HAVIN G BOTH RELIGIOUS AND CHARITABLE ACTIVITY ARE ENTITLED FOR EXEMPTION U/S 11 OF THE ACT. IN V IEW OF THE ABOVE JUDGMENT OF THE KERALA HIGH COURT CONFIRMING THE ORDERS OF THIS TRI BUNAL WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE COMMISSIONER OF INCOME-TAX(A). AC CORDINGLY THE SAME IS CONFIRMED. 6. IN THE RESULT, THE APPEALS OF THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH AUGUST, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 10 TH AUGUST, 2012 PK/- 3 ITA NOS.18 TO 21/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