{"id":191710,"date":"2006-06-26T00:00:00","date_gmt":"2006-06-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-sengunthar-thirumana-on-26-june-2006"},"modified":"2018-08-13T03:46:03","modified_gmt":"2018-08-12T22:16:03","slug":"commissioner-of-income-tax-vs-ms-sengunthar-thirumana-on-26-june-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-sengunthar-thirumana-on-26-june-2006","title":{"rendered":"Commissioner Of Income Tax vs M\/S. Sengunthar Thirumana on 26 June, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs M\/S. Sengunthar Thirumana on 26 June, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS           \n\nDATED: 26\/06\/2006  \n\nCORAM   \n\nTHE HON'BLE MR.JUSTICE P.D.DINAKARAN         \nand \nTHE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA           \n\nT.C. No.1096 of 2006\n to\n T.C. No.1100 of 2006\n\nCommissioner of Income Tax             Appellant in\nSalem.                          ..      all appeals\n\n-Vs-\n\nM\/s. Sengunthar Thirumana  \nMandapam   \n4th Ward, Tharamangalam   \nOmalur Taluk                            Respondent in\nSalem District 636 502.         ..      all appeals\n\n        Tax Case appeals filed against the order dated 27.9.2004 made  in  ITA\nNos.1198,  1199,  1200, 1201 and 1202\/Mds\/2003 on the file Incometax Appellate \nTribunal, D-Bench, Chennai.\n\n!For Appellant  :  Mr.N.Murali Kumaran\n                   Sr.S.C.\n\n^For respondent :  ....\n\n:JUDGMENT   \n<\/pre>\n<p>(Delivered by P.D.DINAKARAN,J.)  <\/p>\n<p>        As against the order of the  Tribunal  dated  27.9.2004  made  in  ITA<br \/>\nNos.1198,  1199, 1200, 1201 and 1202\/Mds\/2003, the revenue has preferred these<br \/>\nappeals, raising the following substantial question of law.<br \/>\n&#8220;Whether on the facts and in the circumstances of the  case,  the  Income  Tax<br \/>\nAppellate Tribunal was right in holding that the assessee society was entitled<br \/>\nto exemption  u\/s.    11  of  the Income Tax Act merely on the ground that the<br \/>\nregistration u\/s.12AA has been granted  with  effect  from  1.4.1990,  without<br \/>\nnoticing that no charitable activities have been conducted and the income from<br \/>\nthe letting out of Kalyana Mandapam assessable under the head business has not<br \/>\nbeen applied for any charitable purposes like education or any other object of<br \/>\ngeneral public utility?&#8221;\n<\/p>\n<p>        2.1.   The  assessee  is  a  Society  registered  under the Tamil Nadu<br \/>\nSocieties Registration Act.  The relevant assessment years  are  1994-9  5,  1<br \/>\n995-96, 1996-97,  1997-98 and 1998-1999 respectively.  Admittedly, the Society<br \/>\nwas allotted a land by the Collector of Salem District in his  proceedings  in<br \/>\nR.Dis.No.274700\/83 dated 23.12.1984 on specific condition that the land should<br \/>\nbe used  for  Kalyana Mandapam.  As per the guidelines given by the Collector,<br \/>\nthe assessee should build Kalyana Mandapam and  it  should  function  for  the<br \/>\nbenefit of  local people, mainly weavers and agriculturists.  Any infringement<br \/>\nof the above condition would enable the Collector to take over the land  along<br \/>\nwith the  building.  The grant also provides to charge a very nominal rent for<br \/>\nthe building  to  meet  out  maintenance,  repairs  and  renovation  expenses.<br \/>\nAccordingly,  the  assessee  was  running  a  Kalyana  Mandapam and collecting<br \/>\nminimum nominal charges from the users.\n<\/p>\n<p>        2.2.  That  apart,  the  assessee  also  started  receiving  voluntary<br \/>\ndonations from  the  accounting year 1989-90.  Since the assessee did not file<br \/>\nthe return for the assessment year 1990-91 to 1999-2000, the assessing officer<br \/>\nhad reasonably believed that the income of  the  assessee  was  liable  to  be<br \/>\ntaxed.   As  the  same was escaped for assessment on account of the failure on<br \/>\nthe part of the assessee to file return of income under  Section  139  of  the<br \/>\nAct,  a notice was issued to the assessee under Section 148 of the Act for the<br \/>\nassessment years 1990-9 1 to 1 997-98, since the assessee itself admitted  the<br \/>\nincome  for  the  assessment  year  1998-99  and 1999-2000, as income from the<br \/>\nbusiness, which  was  also  accepted  under  Section  143(1)(a)  of  the  Act.<br \/>\nTherefore,  the  assessing officer issued notice under Section 148 of the Act.<br \/>\nHowever, the assessee filed nil returns for all the years on 30.3.200 1.\n<\/p>\n<p>        2.3.  According to the  assessee  Society,  it  is  a  registered  one<br \/>\nestablished  for  charitable purpose and its income was exempted under Section<br \/>\n11\/12 of the Act.  But, the revenue rejected the explanation of  the  assessee<br \/>\non  the  sole  ground that the assessee itself had admitted the income for the<br \/>\nassessment years  1998-99  and  1999-2000  as  income  from  business  without<br \/>\nclaiming any  exemption.  The assessing officer further found that even though<br \/>\nthe object of the association was to construct  a  Kalyana  Mandapam  for  the<br \/>\nbenefit  of  local  people, upliftment of the poor, education and other social<br \/>\nand charitable activities, the assessee  had  not  undertaken  any  charitable<br \/>\nactivity  since its inception except constructing and running a marriage hall,<br \/>\nwhich is purely a commercial activity and do not have any charity involved  in<br \/>\nthe  activity and therefore, computed the income for the said assessment years<br \/>\nas follows:\n<\/p>\n<p>Assessment Year<br \/>\nIncome Assessed<br \/>\n1990-91<br \/>\n59,960<br \/>\n1991-92<br \/>\n1,81,990<br \/>\n1992-93<br \/>\n1,46,430<br \/>\n1993-94<br \/>\n66,810<br \/>\n1994-95<br \/>\n1,01,020<br \/>\n1995-96<br \/>\n56,090<br \/>\n1996-97<br \/>\n1,53,060<br \/>\n1997-98<br \/>\n4,00,250<br \/>\n1998-99<br \/>\n1,03,360<br \/>\n1999-2000<br \/>\n10,800 <\/p>\n<p>        2.4.  Against  the  order  of  the  assessing  officer,  the  assessee<br \/>\npreferred an  appeal  before  the  Commissioner  of Income Tax (Appeals).  The<br \/>\nCommissioner held that letting out of the marriage hall by the assessee  would<br \/>\nnot lose the benefit of exemption.  That apart, the Commissioner, applying the<br \/>\nratio laid down  in  ADDL.    CIT  v.    SURAT  ART  SILK  CLOTH MANUFACTURERS<br \/>\nASSOCIATION (121 ITR 1) wherein it is held that it is sufficient to take  into<br \/>\nconsideration  the  dominant  and  primary  object  of the Trust to decide its<br \/>\ncharacter whether it is for charitable purpose or  not,  allowed  the  appeals<br \/>\npreferred  by the assessee and granted exemption under Sections 11 and 12AA of<br \/>\nthe Act, which was confirmed by the Income Tax Appellate Tribunal,  on  appeal<br \/>\nat the instance of the revenue.  Hence, the above appeals.\n<\/p>\n<p>        3.   The  learned  Standing Counsel appearing for the revenue, placing<br \/>\nstrong reliance on the  decision  of  this  Court  in  CIT  v.    HALAI  NEMON<br \/>\nASSOCIATION (243 ITR 439) contends that exemption for income of the charitable<br \/>\ntrust  under  Sections  11 and 12AA of the Act cannot be granted automatically<br \/>\ninasmuch as each transaction has to be  looked  into  to  decide  whether  the<br \/>\nincome earned  was  assessable  as  business  income  or otherwise.  It is his<br \/>\nfurther contention that the assessing officer had given a clear  finding  that<br \/>\nthe  assessee  had not undertaken any charitable activity since its inception,<br \/>\nexcept constructing a marriage hall and letting for rent and that there was no<br \/>\ncharity involved in the same, which finding has not been either  traversed  or<br \/>\nreversed by the Commissioner or by the Tribunal with convincing reasons.\n<\/p>\n<p>        4.   We  are  unable  to  accept  the above contentions of the learned<br \/>\nStanding Counsel.\n<\/p>\n<p>        5.  On facts, both the Commissioner  as  well  as  the  Tribunal  have<br \/>\nrendered a clear finding based on the admitted facts of the case that the land<br \/>\nwas  given  by  the  Collector  of Salem District to the assessee to construct<br \/>\nKalyana Mandapam on specific condition that it should function for the benefit<br \/>\nof local people, mainly weavers and agriculturists.  The grant  also  provides<br \/>\nfor  collecting nominal rent for the building to meet out maintenance, repairs<br \/>\nand renovation expenses.  It is not in dispute that the assessee used  to  let<br \/>\nout  Kalyana  Mandapam for social and charitable activities collecting nominal<br \/>\nrent.  Based on these undisputed facts,  the  Commissioner  and  the  Tribunal<br \/>\nrendered  a  concurrent  finding  that  the  very activity of constructing the<br \/>\nKalyana Mandapam and letting out to  the  local  people,  mainly  weavers  and<br \/>\nagriculturists,  satisfied the charitable object, even though the assessee had<br \/>\nnot diverted the accumulated fund for any other charitable purpose, viz.   for<br \/>\nthe  upliftment  of  the  poor,  education  and  other  social  and charitable<br \/>\nactivities.\n<\/p>\n<p>        6.  In our considered opinion, the failure  or  non-diversion  of  the<br \/>\naccumulated  funds  for any other charitable purpose, as referred to above, by<br \/>\nitself, would not  divest  the  right  conferred  on  the  assessee  to  claim<br \/>\nexemption  under  Sections  11 and 12AA of the Act, for the simple reason that<br \/>\nthe activity of constructing Kalyana Mandapam and letting out the  same  after<br \/>\ncollecting  nominal rent to meet maintenance, repairs and renovation expenses,<br \/>\nsufficiently satisfies the object, viz.  the benefit of local  people,  mainly<br \/>\nweavers  and agriculturists, which is a condition under the grant given by the<br \/>\nCollector and failure to comply with  the  said  condition  would  enable  the<br \/>\nCollector to take over the building along with the land.\n<\/p>\n<p>        7.   That apart, the assessee had applied for registration as required<br \/>\nunder  Section  12AA  on  31.12.1999  and  the  registration  was  given  with<br \/>\nretrospective  effect  from 1.4.1990 by the competent authority by order dated<br \/>\n2.8.2002, placing reliance on the CBDT circular 762  dated  1  8.2.1998  which<br \/>\ncame  into  effect  from  1.4.1997  inserted by Finance Act 2\/96, enabling the<br \/>\nChief Commissioner or Commissioner to satisfy himself about the genuineness of<br \/>\nthe Trust or Institution and to grant registration, by exercising  such  power<br \/>\nconferred under  Section  12AA  of  the Act.  The above fact cannot be lightly<br \/>\ndisregarded under the facts and circumstances of the  case,  inasmuch  as  the<br \/>\nsame has got persuasive effect to the case of the assessee.\n<\/p>\n<p>        8.   Therefore,  in  view  of  the  above  concurrent  finding  of the<br \/>\nCommissioner that the construction of Kalyana Mandapam and letting out  itself<br \/>\nis a charitable activity, the decision rendered by this Court in CIT v.  HALAI<br \/>\nNEMON ASSOCIATION (243 ITR 439) has no application to the facts of the case.\n<\/p>\n<p>        9.  On  the  other  hand,  this  Court,  in  CIT  v.   SAMYUKTHA GOWDA<br \/>\nSARASWATHA SABHA (245 ITR 242), held that letting out of the Kalyana Mandapam,<br \/>\neven though was not one of the object of the assessee, but an activity carried<br \/>\non to fulfil the object of the Trust and the income earned  by  the  Trust  by<br \/>\nsuch  activity  cannot  be  construed as its business income, but its property<br \/>\nincome and therefore, the same is entitled to be exempted under Section 11  of<br \/>\nthe Act.    But  the  case  on  hand  is more stronger than the case in CIT v.<br \/>\nSAMYUKTHA GOWDA SARASWATHA SABHA (245 ITR 242).\n<\/p>\n<p>        10.  This Court in the assessee&#8217;s own case decided the  similar  issue<br \/>\nin favour of the assessee vide order dated 28.02.2006 in T.C.Nos.252 to 256 of<br \/>\n2006, reported in 283 ITR 355.\n<\/p>\n<p>        11.   In  view  of the admitted fact that the main object of the Trust<br \/>\nitself is to construct Kalyana Mandapam for the benefit of the  local  people,<br \/>\nmainly  weavers  and agriculturists, the land was also granted by the District<br \/>\nCollector, Salem, to achieve the said object, viz.  for the benefit  of  local<br \/>\npeople,  upliftment  of  the  poor,  education and other social and charitable<br \/>\nactivities, which is one of the dominant and primary object of the Trust.   As<br \/>\nper the ratio  laid  down in ADDL.  CIT v.  SURAT ART SILK CLOTH MANUFACTURERS<br \/>\nASSOCIATION (121 ITR 1), the  assessee  satisfies  the  dominant  and  primary<br \/>\nobject  of  the  Trust  by  putting  up  construction  and letting the same by<br \/>\ncollecting nominal rent, which would not defeat the right of  exemption  under<br \/>\nSection  11  of  the  Act,  merely on account of the fact that the accumulated<br \/>\nfunds had not been spent for other charitable activities, viz.  for upliftment<br \/>\nof the poor, education and other social activities, which was wrongly  weighed<br \/>\nby  the  assessing  officer  that  the Trust had not undertaken any charitable<br \/>\nactivity since its inception.\n<\/p>\n<p>        12.  We also add that the mere fact that the assessee submitted return<br \/>\nfor the assessment  years  1998-99  and  1999-2000  admitting  the  income  as<br \/>\nbusiness  income  will  not  take away the rights of the assessee to claim the<br \/>\nbenefit of exemption, as there cannot be any estoppel against  Section  11  of<br \/>\nthe Act, for the simple reason that the revenue has not raised any question of<br \/>\nlaw in that regard.\n<\/p>\n<p>        For all these reasons, we do not find any substantial question of law<br \/>\narising   for  consideration  and  accordingly,  the  appeals  are  dismissed.<br \/>\nConsequently, TCMP Nos.1568 to 1572 of 2006 are also dismissed.\n<\/p>\n<p>ATR <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Income Tax vs M\/S. Sengunthar Thirumana on 26 June, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26\/06\/2006 CORAM THE HON&#8217;BLE MR.JUSTICE P.D.DINAKARAN and THE HON&#8217;BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C. No.1096 of 2006 to T.C. No.1100 of 2006 Commissioner of Income Tax Appellant in Salem. .. all appeals [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-191710","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs M\/S. 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