Dismissed

The Commissioner of Income Tax v. Janatha Charitable Society

Kerala HC22 Feb 2012ITA/193/2011

Case brief

AI extract

What is this about?

The High Court dismissed the Income Tax Appeal filed by the Commissioner of Income Tax. The Court upheld the ITAT order granting registration to the charitable society under Section 12AA(3), noting its beneficial activities for poor agriculturists and lack of dividend declaration.

What did the court decide?

The I.T. Appeal was dismissed; registration u/s. 12AA(3) was upheld.

The Commissioner of Income Tax Vs Janatha Charitable Society — Income Tax | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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WEDNESDAY, THE 22ND DAY OF FEBRUARY 2012/3RD PHALGUNA 1933

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ITA.No. 193 of 2011 ( )

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ITA.105/COCH/2010 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH

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APPELLANT/RESPONDENT :

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THE COMMISSIONER OF INCOME TAX, KOZHIKODE.

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BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI (TAXES) SRI.JOSE JOSEPH, SC, INCOME TAX

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RESPONDENT/APPELLANT :

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JANATHA CHARITABLE SOCIETY KALA ROAD, MATTANNUR P.O., KANNUR - 670 702.

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THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 22-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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...2/-

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ITA.No. 193 of 2011 ( )

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APPENDIX

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PETITIONER'S ANNEXURE :

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ANNEXURE-A : COPY OF ORDER U/S. 12AA DATED 15.12.2009. ANNEXURE-B : COPY OF THE ITAT'S ORDER DATED 28.6.2011. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn

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C.N. RAMACHANDRAN NAIR

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BABU MATHEW P. JOSEPH, JJ.

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I.T. Appeal No. 193 OF 2011

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Dated this the 22^nd day of February, 2012

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J U D G M E N T

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Ramachandran Nair, J

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Heard the Standing Counsel for the appellant.

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After hearing the Standing Counsel and on going

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through the Tribunal's order what we notice is the Tribunal

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has taken note of the amendment to 'charitable purpose' to the Finance Act, 2008-2009 and allowed respondent's entitlement for registration under S.12AA(3) of the Act. We notice that the Tribunal after examining objects and activities of the society found that it was engaged in processing and marketing milk products produced by poor agriculturists of the area which help them to fetch maximum price for the milk produced by them.

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I.T. Appeal No. 193 OF 2011 :2 :

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Admittedly, the Society has not declared dividend to the members and all it's investments and activities were to render benefit to the poor agriculturists. So much so, we do not find any ground to interfere with the Tribunal's order. Accordingly this I.T.Appeal is dismissed.

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Sd/- C.N. RAMACHANDRAN NAIR, JUDGE.

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Sd/- BABU MATHEW P. JOSEPH, JUDGE.

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ul/-

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[True copy]

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P.S. to Judge.

The Commissioner of Income Tax v. Janatha Charitable Society

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax v. Janatha Charitable Society

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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Case details

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