P.S.Govindaswamy Naidu & vs The Income Tax Officer
2025 Latest Caselaw 7066 Mad

Madras High Court

P.S.Govindaswamy Naidu & vs The Income Tax Officer on 15 September, 2025

                                                                                             T.C.A.No.878 of 2016

                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED:          15.09.2025

                                                            CORAM :

                                  THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA,
                                                   CHIEF JUSTICE
                                                        AND
                                      THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN

                                                  T.C.A.No.878 of 2016


                     P.S.Govindaswamy Naidu &
                           Son's Charities,
                     Avinash Road, Peelamedu
                     Coimbatore.

                                                                                        Appellant

                                                                 Vs

                     The Income Tax Officer,
                     Company Ward-1,
                     1st Floor,
                     63, Race Course Road,
                     Coimbatore-641 018.

                                                                                        Respondent


                     PRAYER: Appeal filed under Section 260A of the Income-tax Act, 1961
                     against the order of the Income Tax Appellate Tribunal, Madras “D”
                     Bench, dated 12.06.2015 in ITA No.2538/Mds/2014.




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                                                                                            T.C.A.No.878 of 2016




                              For Appellant:                   Mr.R.Venkatanarayanan
                                                               for M/s.Subbaraya Aiyar
                                                               Padmanabhan
                                                               Ramamani

                              For Respondent:                  Mr.J.Narayanasamy
                                                               Sr. Standing Counsel


                                                              JUDGMENT

(Delivered by the Hon'ble Chief Justice)

Heard.

2. Learned counsel for the parties submit that the issue raised in

the appeal is squarely covered by a decision of the Hon'ble Supreme

Court in Commissioner of Income Tax-III, Pune v. Rajasthan &

Gujarati Charitable Foundation Poona1.

3. In view of the above, the substantial questions of law are

answered in favour of the Assessee and against the Revenue.

1 [2018] 89 taxmann.com 127 (SC)

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4. Appeal is, accordingly, allowed. There shall be no order as to

costs.

                        (MANINDRA MOHAN SHRIVASTAVA, CJ)     (G.ARUL MURUGAN,J)
                                                     15.09.2025
                     Index            : Yes/No

Neutral Citation : Yes/No bbr

To:

1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai.

2. The Commissioner of Income Tax (Appeals)-I, Coimbatore.

3. The Income Tax Officer Company Ward-I, Coimbatore.

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THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J.

bbr

15.09.2025

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