Madras High Court
M/S.Young Women'S Christian vs The Joint Director Of on 22 April, 2021
Tax Case Appeal No.939 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.04.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY
Tax Case Appeal No.939 of 2013
and
M.P.No.1 of 2013
M/s.Young Women's Christian
Association of Madras,
1086, Poonamallee High Road,
Chennai – 600 084. ... Appellant
Vs.
The Joint Director of
Income Tax,
(OSD) (Exemption)-II,
Chennai – 600 034. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, Madras
"C" Bench, dated 30.10.2013 passed in I.T.A.No.823/Mds/2013,
Assessment Year 2009-10.
For Appellant : Mr.Arun Joseph
for M/s.J.Sree Vidya
For Respondent : Mr.J.Narayanswamy
Senior Standing Counsel
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Tax Case Appeal No.939 of 2013
JUDGMENT
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the assessee under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 30.10.2013 passed by the Income Tax Appellate Tribunal, Madras
"C" Bench, ('the Tribunal' for brevity) in I.T.A.No.823/Mds/2013 for the
assessment year 2009-10. The above appeal has been admitted on
06.01.2014 on the following Substantial Questions of Law.
"1.Whether on the facts and in the circumstances of
the case, the Appellate Tribunal was right in holding that
the appellant trust is hit by the proviso to Sec.2(15) when
the Tribunal itself has given a finding that the activities of
the assessee is to take care of the poor?
2.Whether on the facts and circumstances of the
case, the Tribunal was right in holding that running of
International Guest House and Working Women's Hostel
are not incidental to the activities of the trust and
therefore the appellant is not protected by the provisions
of Sec.11(4A) of the Act?”
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Tax Case Appeal No.939 of 2013
2. We have heard Mr.Arun Joseph for M/s.J.Sree Vidya, learned
counsel for the appellant/assessee and Mr.J.Narayanaswamy, learned
Senior Standing Counsel for the respondent/Revenue.
3. It may not be necessary for this Court to decide the Substantial
Questions of Law framed for consideration on account of certain
subsequent developments. The Government of India enacted the Direct
Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for
resolution of disputed tax and for matters connected therewith or
incidental thereto. The Act of the Parliament received the assent of the
President on 17th March 2020 and published in the Gazette of India on
17th March 2020.
4. We are informed by the learned counsel for the appellant/
assessee that the assessee had already been issued with Form-3 on
08.04.2021 and the learned counsel for the appellant seeks permission of
this Court to withdraw the appeal.
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Tax Case Appeal No.939 of 2013
5. In view of the submission made by the learned counsel for the
appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs.
Consequently, connected miscellaneous petition is closed.
[M.D., J.] [K.R., J.]
22.04.2021
Index : Yes/No
Internet : Yes
mkn
To
1. Income Tax Appellate Tribunal, Madras "C" Bench
2.The Joint Director of
Income Tax,
(OSD) (Exemption)-II,
Chennai – 600 034.
https://www.mhc.tn.gov.in/judis/
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Tax Case Appeal No.939 of 2013
M. DURAISWAMY, J.
and
KRISHNAN RAMASAMY, J.
mkn
Tax Case Appeal No.939 of 2013
22.04.2021
https://www.mhc.tn.gov.in/judis/
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