ACIT, Palakkad v. Darul Aman Islamic Complex, Palakkad

ITA 123/COCH/2009 | 2002-2003
Pronouncement Date: 30-07-2010

Appeal Details

RSA Number 12321914 RSA 2009
Assessee PAN AAATD6383P
Bench Cochin
Appeal Number ITA 123/COCH/2009
Duration Of Justice 1 year(s) 4 month(s) 18 day(s)
Appellant ACIT, Palakkad
Respondent Darul Aman Islamic Complex, Palakkad
Appeal Type Income Tax Appeal
Pronouncement Date 30-07-2010
Appeal Filed By Department
Bench Allotted DB
Tribunal Order Date 30-07-2010
Assessment Year 2002-2003
Appeal Filed On 12-03-2009
Judgment 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.