Revenue's tax case appeal challenging ITAT's grant of Section 11 exemption to an educational trust despite alleged Section 13 violations was dismissed for low tax effect per CBDT Circular No.9 of 2024, with substantial questions of law kept open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
T.C.A.No.304 of 2022
I
I N 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.304 of 2022
Commissioner of Income Tax Chennai
.... Appellant
Vs.
M/s.Mahendra Educational Trust Kalipatti Post, Attayampatti Via Tiruchengode, Namakkal 637 501 PAN : AAAAM2491C
.... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'A' Bench Chennai, dated 11.02.2021 in ITA.No.126/Chny/2019.
For Appellant : Mrs.V.Pushpa Senior Standing Counsel For Respondent : Mr.N.V.Balaji
J U D G M E N T
(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 questions of law:
T.C.A.No.304 of 2022
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
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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.
(R.S.K.,J.) (C.S.N.,J.) 23.10.2024
NCS : Yes/No KST
To
The Income Tax Appellate Tribunal 'A' Bench, Chennai.
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T.C.A.No.304 of 2022
R.SURESH KUMAR, J. AND C.SARAVANAN, J.
KST
T.C.A.No.304 of 2022
23.10.2024
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5 provisions across 1 enactments
Commissioner of Income Tax Chennai
M/s.Mahendra Educational Trust
R.Suresh Kumar
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
