Ansari Charitable Trust, Trichur v. ITO, Trichur

ITA 573/COCH/2010 | 2003-2004
Pronouncement Date: 27-07-2012 | Result: Dismissed

Appeal Details

RSA Number 57321914 RSA 2010
Assessee PAN AAATA3304R
Bench Cochin
Appeal Number ITA 573/COCH/2010
Duration Of Justice 1 year(s) 8 month(s) 16 day(s)
Appellant Ansari Charitable Trust, Trichur
Respondent ITO, Trichur
Appeal Type Income Tax Appeal
Pronouncement Date 27-07-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 27-07-2012
Date Of Final Hearing 19-07-2012
Next Hearing Date 19-07-2012
Assessment Year 2003-2004
Appeal Filed On 10-11-2010
Judgment 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