Director Of Income Tax Exemp v. Japanese Chamber Commerce&
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.02.2026 CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN Director of Income Tax (Exemptions) Chennai.
.. Appellant vs Japanese Chamber Commerce & Industry, 3rd Floor, 3F, Anmol Palani, No.88, G.N.Chetty Road, T.Nagar, Chennai- 600 017 .. Respondent Prayer : Appeal filed under Section 260-A of the Income Tax Act, 1961 +against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 17.09.2013 in ITA No. 808/Mds/2013. For Appellant :
Mr.J.Narayanaswamy Senior Standing Counsel For Respondent :
Mr.A.S.Sriraman
JUDGMENT
(Delivered by Dr. ANITA SUMANTH,J) This appeal has been admitted on 08.12.2024 and four questions of law have been framed. The questions relate to the eligibility of assessee 1/4
for grant of registration under Section 12AA of the Income Tax Act, 1961(Act).
2. Pending this appeal, the scheme of exemption under Section 12A of the Act has undergone a change and with effect from 01.04.2021, an assessee seeking registration under the Act has to apply afresh for registration. We are informed that the assessee has not made any application seeking registration after the change in regime.
3. We had put a query to the learned assessee counsel as to whether any assessment for the interim period has been completed based on the order of the Tribunal in appeal before us.
4. We are given to understand that only for AY 2016-17 had an assessment been made, and there are no assessments either for the previous or subsequent periods. In such circumstances, we are of the considered view that nothing survives for adjudication in this matter and the questions are rendered academic.
5. Recording the above, we close this tax case (appeal) returning the substantial questions of law unanswered. No costs. [A.S.M, J.] [C.K, J.] 26.02.2026 ssm 2/4
To 1.The Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai.
2.The Director of Income Tax (Exemptions), Chennai. 3/4
DR. ANITA SUMANTH, J.
and C.KUMARAPPAN, J.
ssm 26.02.2026 4/4