The Indian Cultural Research Trust v. The Income Tax Officer (Exemptions) Ward-1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.03.2025
CORAM
THE HONOURABLE MR. JUSTICE S.S. SUNDAR AND THE HONOURABLE MR. JUSTICE C.SARAVANAN The Indian Cultural Research Trust rep.by its Secretary, Rani Seethai Hall 603, Anna Salai, Chennai 600 006.
... Appellant in all the appeals Vs.
The Income Tax Officer [Exemptions] Ward - 1, Aayakar Bhavan, Annexe Building, 3rd Floor Income Tax Department, 121 Nungambakkam, MG Road Chennai 600 034.
... Respondent in all the appeals Prayer : Tax Case Appeals preferred under Section 260A of the Income Tax Act, 1961, against the common orders of the Income Tax Appellate Tribunal, 'A' Bench, Chennai in ITA.Nos.2977/Chny/2016, 2978/Chny/2016, 2976/Chny/2016 and 586/Chny/2015 dated 24.02.2022 for the Assessment Years 2012-13, 2013-14, 2010-11 and 2011-12.
For Appellant in all the appeals : Mr.S.Sridhar For Respondent in all the appeals : M/s.V.Pushpa, Senior standing counsel COMMON JUDGMENT [Delivered by S.S.SUNDAR, J.,] (1)In all the above appeals, common questions of law are raised. (2)It is represented before this Court that similar appeals have been remitted back to the Assessing Officer to pass orders afresh based on the decision of Hon'ble Supreme Court in the case of Assistant Commissioner of Income Tax [Exemptions] -vs- Ahmedabad Urban Development Authority reported 2022 [143] Taxmann.com 278 [SC] and to pass orders on merits and in accordance with law.
(3)In view of the same, the appeals are allowed and the orders impugned in the Appeals dated 24.02.2022 are set aside and the matter is remitted back to the Assessing Officer to consider the matter afresh and to pass fresh orders in the light of the judgment of Hon'ble Supreme Court in the case of Assistant Commissioner of Income Tax [Exemptions] -vs-
Ahmedabad Urban Development Authority reported 2022 [143] Taxmann.com 278 [SC] [cited above]. No costs. [S.S.S.R., J.] [C.S.N., J.] 17.03.2025 AP Internet : Yes To The Income Tax Officer [Exemptions] Ward - 1, Aayakar Bhavan, Annexe Building, 3rd Floor Income Tax Department, 121 Nungambakkam, MG Road Chennai 600 034.
S.S. SUNDAR, J., and C.SARAVANAN, J., AP 17.03.2025