Commissioner Of Income Tax (Exemption) vs Govindram Goel Charitable Trust
2024 Latest Caselaw 2244 Cal/2

Calcutta High Court

Commissioner Of Income Tax (Exemption) vs Govindram Goel Charitable Trust on 2 July, 2024

OD-6
                      IN THE HIGH COURT AT CALCUTTA
                          SPECIAL JURISDICTION
                             ORIGINAL SIDE

                                    ITA/13/2021
                  IA No. GA/2/2018(OLD No. GA/430/2018)

            COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA
                                VS
                GOVINDRAM GOEL CHARITABLE TRUST


BEFORE :
THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI
            And
THE HON'BLE JUSTICE AJAY KUMAR GUPTA
Date :02nd July, 2024

                                                                 Appearance:
                                                       Ms. Smita Das De, Adv.
                                                          ... for the appellant.

                                                        Mr. S. M. Surana, Adv.
                                                   Mr. Bhaskar Sengupta, Adv.
                                                         ... for the respondent.

1. Heard Ms. Smita Das De, learned senior standing Counsel for the

appellant and Mr. S. M. Surana, learned senior Counsel assisted by Mr.

Bhaskar Sengupta, learned Counsel for the respondent/assessee.

2. This appeal has been admitted on the following substantial questions of

law:

"A) Whether on the facts and in the circumstances of the case and in law, learned Income Tax Appellate Tribunal, Kolkata is right

in quashing the order for the cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961?

B) Whether on the facts and in the circumstances of the case and in law, the finding of the learned Income Tax Appellate Tribunal, Kolkata that the activities of the trust are genuine is perverse?

C) Whether on the facts and in the circumstances of the case and in law, the learned Income Tax Appellate Tribunal, Kolkata is right in holding that the statement given by the managing trustee on 11.09.2015 during survey operation conducted under Section 133A of the Income Tax Act, 1961 was without understanding the contents therein?"

3. Both the learned Counsel for the parties jointly state that the controversy

and the questions involved in this appeal are squarely covered by the

judgment of this Court dated 25.06.2024 in ITA/32/2019

[CIT(Exemption) Kolkata Vs. M/s. Gobind Ram Goel Charitable Trust]

relating to assessment year 2013-14. Present appeal relates to the same

assessee with respect to the assessment year 2009-10. Both the learned

Counsel for the parties jointly agree and state that since the controversy

involved in the present appeal is squarely covered by the judgment of this

Court in the case of respondent/assessee relating to the assessment year

2013-14 and the facts and questions are common, therefore, the present

appeal also deserves to be dismissed and the substantial questions of law

deserve to be answered in favour of the assessee and against the revenue.

4. In view of the aforesaid, the appeal is dismissed. Substantial questions

of law are answered in favour of the assessee and against the revenue.

(SURYA PRAKASH KESARWANI, J.)

(AJAY KUMAR GUPTA, J.)

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