Director Of Income Tax Exemption vs M/S.Tamil Nadu Tennis Association
2024 Latest Caselaw 20764 Mad

Madras High Court

Director Of Income Tax Exemption vs M/S.Tamil Nadu Tennis Association on 23 October, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                    T.C.A.No.66 of 2022

                             IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED: 23.10.2024

                                                        CORAM

                                    THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                     AND
                                     THE HON'BLE MR.JUSTICE C.SARAVANAN

                                           Tax Case Appeal No.66 of 2022
                                             and C.M.P.No.2311 of 2022


                   Director of Income Tax Exemption
                   No.121, Nungambakkam High Road
                   Chennai 600 034.                                                ....   Appellant

                                                           Vs.
                   M/s.Tamil Nadu Tennis Association
                   SDAT Tennis Stadium, Lake Area
                   Nungambakkam, Chennai 600 034
                   PAN L AAAAT0166H                                       ....  Respondent
                                                          -----
                             Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961
                   against the order of the Income Tax Appellate Tribunal, 'B' Bench Chennai,
                   dated 18.01.2018 in ITA.No.2559/2016.
                                   For Appellant       : Mrs.V.Pushpa
                                                         Senior Standing Counsel
                                   For Respondent      : Mr.A.S.Sriraman

                                                    JUDGMENT

(Delivered by R.SURESH KUMAR, J.)

This Tax Case Appeal has been filed by the Revenue calling in question

the correctness of the order passed by the Income Tax Appellate Tribunal,

Chennai by raising the following substantial question of law:

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Whether on the facts and circumstances of the case, the Tribunal was right in holding that the assessee Society will fall within the scope of the first limb of the amended provisions of Section 2(15) of the Act viz., "education"?

2. It is brought to our notice by the learned Standing Counsel for the

appellant Revenue that in the instant case, as per the CBDT's Circular No.9 of

2024 dated 17.09.2024 the tax effect is said to be less than the monetary limit

imposed and therefore, the appeal can be disposed of, keeping the substantial

questions of law raised in this appeal open for adjudication at a later point of

time.

3. Recording the aforesaid submission made by the learned Standing

Counsel for the appellant Revenue, this Tax Case Appeal is dismissed for low

tax effect, keeping open the substantial questions of law for adjudication at

appropriate stage. No costs. Consequently, connected miscellaneous petition

is closed.

                                                                       (R.S.K.,J.)     (C.S.N.,J.)
                                                                             23.10.2024
                   NCS : Yes/No
                   KST

                   To

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The Income Tax Appellate Tribunal 'B' Bench, Chennai.

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R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

KST

23.10.2024

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