Madras High Court
M/S.Little Flower Educational ... vs The Income Tax Officer on 23 February, 2021
Tax Case Appeal Nos.93 to 95 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.02.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal Nos.93 to 95 of 2017
M/s.Little Flower Educational Society,
Bharathi Park Road,
No.2, Ramalingam Nagar, Saibaba Colony,
Coimbatore – 641 911. ... Appellant
in all appeals
Vs.
The Income Tax Officer,
Company Ward – I,
Coimbatore. ... Respondent
in all appeals
Tax Case Appeals in T.C.A.Nos.93, 94 and 95 of 2017 filed under
Section 260A of the Income Tax Act, 1961 against the order of the
Income Tax Appellate Tribunal, Chennai "A" Bench, dated 24.06.2016
passed in I.T.A.Nos.2270/Mds/2014, 1222/Mds/2014 and
2714/Mds/2014 respectively.
https://www.mhc.tn.gov.in/judis/
Page 1/5
Tax Case Appeal Nos.93 to 95 of 2017
For Appellant : Mr.M.Kaushik
for Mr.S.Sridhar
in all appeals
For Respondent : Mr.J.Narayanaswamy
Senior Standing Counsel
in all appeals
COMMON JUDGMENT
(Delivered by M.DURAISWAMY, J.)
The above appeals filed by the assessee under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), are directed against the
order dated 24.06.2016 passed by the Income Tax Appellate Tribunal,
Chennai "A" Bench, ('the Tribunal' for brevity) in
I.T.A.Nos.2270/Mds/2014, 1222/Mds/2014 and 2714/Mds/2014 for the
assessment years 2009-2010, 2010-2011 and 2011-2012 respectively.
The above appeals were admitted on 02.06.2020 on the following
substantial questions of law :
“(i)Whether the Appellate Tribunal is correct in law
in denying the tax exemption computation u/s 11 of the Act
on the strength of section 13 (1)(b) of the Act relating to
the charitable contributions routed through M/s.Little
Flower Monastry to pursue the object of education?
https://www.mhc.tn.gov.in/judis/
Page 2/5
Tax Case Appeal Nos.93 to 95 of 2017
(ii)Whether the Appellate Tribunal is correct in law
in interpreting the provisions of Section 13(1)(b) of the Act
so as to deny the tax exemption computation under Section
11 of the Act in view of the fact of the appellant being
recognized as a public charitable trust under Section 12AA
of the Act?”
2. We have heard Mr.M.Kaushik for Mr.S.Sridhar, 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.
https://www.mhc.tn.gov.in/judis/
Page 3/5
Tax Case Appeal Nos.93 to 95 of 2017
4. We are informed by the learned counsel for the appellant/
assessee that the assessee had already been issued with Form-3 on
11.12.2020 and the learned counsel for the appellant seeks permission of
this Court to withdraw the above appeals.
5. In view of the submission made by the learned counsel for the
appellant/assessee, the above Tax Case Appeals stand dismissed as
withdrawn. No costs.
[M.D., J.] [T.V.T.S., J.]
Index : Yes/No 23.02.2021
Internet : Yes
mkn
To
1. Income Tax Appellate Tribunal, Chennai "A" Bench
2.The Income Tax Officer,
Company Ward – I,
Coimbatore.
https://www.mhc.tn.gov.in/judis/
Page 4/5
Tax Case Appeal Nos.93 to 95 of 2017
M. DURAISWAMY, J.
and
T.V. THAMILSELVI, J.
mkn
Tax Case Appeal Nos.93 to 95 of 2017
23.02.2021
https://www.mhc.tn.gov.in/judis/
Page 5/5
