{"id":249084,"date":"2009-12-22T00:00:00","date_gmt":"2009-12-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-coimbatore-cosmopolitan-club-vs-unknown-on-22-december-2009"},"modified":"2018-05-12T17:35:24","modified_gmt":"2018-05-12T12:05:24","slug":"the-coimbatore-cosmopolitan-club-vs-unknown-on-22-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-coimbatore-cosmopolitan-club-vs-unknown-on-22-december-2009","title":{"rendered":"The Coimbatore Cosmopolitan Club vs Unknown on 22 December, 2009"},"content":{"rendered":"
Madras High Court<\/div>\n
The Coimbatore Cosmopolitan Club vs Unknown on 22 December, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\nDated : 22.12.2009\nCoram :\nTHE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN\nand\nTHE HONOURABLE MR.JUSTICE M.M.SUNDRESH\nTax Case (Appeal)Nos.2156 of 2006, 214, 1024 and 1025 of 2007\n\nThe Coimbatore Cosmopolitan Club\n# 200, Race Course\nCoimbatore  641 037. \t\t\t\tAppellant\nv.\n\nThe Assistant Commissioner of Income Tax\nCity Circle  I\nRace Course\nCoimbatore  641 018. \t\t\t\tRespondent\n\n\n\tTax Case Appeals in T.C.A.Nos.2156 of 2006, 214, 1024 and 1025 of 2007 are filed under section 260A<\/a> of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai, dated 25.11.2005 in I.T.A.Nos.1548, 1550, 1549 and 1551\/Mds\/2002 for the assessment years 1994-95, 1996-97, 1995-96 and 1997-98 respectively.\n\n\tFor appellant :\tMr.M.P.Senthilkumar\n\tFor Respondent:        Mr.J.Naresh Kumar,Sr.S.C. \n\t\t\tfor Income-tax Dept.\n\t \nJUDGMENT\n<\/pre>\n
(Judgment of the Court was delivered by K.RAVIRAJA PANDIAN, J.)<\/p>\n
\tThe Tax Case Appeals in T.C.A.Nos.2156 of 2006, 214, 1024 and 1025 of 2007 are filed under section 260A<\/a> of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ‘D’ Bench, Chennai, dated 25.11.2005 in I.T.A.Nos.1548, 1550, 1549 and 1551\/Mds\/2002 for the assessment years 1994-95, 1996-97, 1995-96 and 1997-98 respectively. The appeals are admitted on the following questions of law in respect of T.C.A.Nos.2156 of 2006 and 214 and 1024 of 2007 and on only question of law No.1 in respect of T.C.A.No.1025 of 2007:\n<\/p>\n
\t“1. Whether on the facts and in the circumstances of the case,the Income-tax Appellate Tribunal was right in law in holding that the interest income of the appellant club was not exempt on the principles of mutuality?\n<\/p>\n
\t2. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in holding that the miscellaneous income viz., hall charges, guest charges, mike charges, etc., of the appellant club was not exempt on the principles of mutuality?”\n<\/p>\n
\t2. The facts of the case in brief are as follows:\n<\/p>\n
\t(a) T.C.A.No.2156 of 2006:\n<\/p>\n
\tThe appellant club is a company registered under Section 25<\/a> of the Companies Act, 1956. The appellant filed its return of income admitting deficit of Rs.13,26,288\/-. The assessing officer while completing the assessment arrived at net surplus of Rs.2,06,372\/- and allowed the same to be accumulated under Section 11<\/a> of the Income Tax Act. Aggrieved by the assessment order, the appellant filed an appeal before the Commissioner of Income Tax (Appeals) claiming that the interest income from fixed deposits and miscellaneous income consisting of charges received from members towards hall charges for dinner, guest charges, mike charges, telephone calls recovery charges,etc., are not chargeable to tax since appellant company is a mutual concern and claimed exemption under section 11<\/a> in the alternative. The Commissioner of Income-tax (Appeals) had dismissed the appeal in common order for assessment years 1994-95 to 1996-97.Aggrieved by the order the appellant filed appeal before the Income Tax Appellate Tribunal and the Tribunal dismissed the appeals. Aggrieved by the same, the present appeal is filed.\n<\/p>\n
\t(b) T.C.A.No.214 of 2007:\n<\/p>\n
\tThe appellant club is a company registered under Section 25<\/a> of the Companies Act, 1956.  The assessing officer had while completing the assessment under Section 143(3)<\/a> held that the concept of mutuality will not be applicable in respect of miscellaneous income amounting to Rs.1,53,452\/- and interest on investment amounting to Rs.1,86,365\/- by observing that the same were received from non-members and assessed the same to tax. Aggrieved by the assessment order, the appellant filed an appeal before the Commissioner of Income Tax (Appeals) claiming that the interest income from fixed deposits and miscellaneous income consisting of charges received from members towards hall charges for dinner, guest charges, mike charges, telephone calls recovery charges,etc., are not chargeable to tax since appellant company is a mutual concern and claimed exemption under section 11<\/a> in the alternative. The Commissioner of Income-tax (Appeals) had dismissed the appeal in common order for assessment years 1994-95 to 1996-97.Aggrieved by the order the appellant filed appeal before the Income Tax Appellate Tribunal and the Tribunal dismissed the appeal. Aggrieved by the same, the present appeal is filed.\n<\/p>\n
\t(c) T.C.A.No.1024 of 2007:\n<\/p>\n
\tThe appellant club is a company registered under Section 25<\/a> of the Companies Act, 1956. The appellant filed its return of income declaring deficit of Rs.11,73,612\/-. The return was processed under Section 143(1)(a)<\/a> on 15.2.1996. Subsequently, the assessing officer had while completing the assessment under Section 143(3)<\/a> held that the concept of mutuality will not be applicable in respect of interest on investment and miscellaneous income received from non-members amounting to Rs.2,91,490\/- and assessed the same to tax.  Aggrieved by the assessment order, the appellant filed an appeal before the Commissioner of Income Tax (Appeals) claiming that the interest income from fixed deposits and miscellaneous income consisting of charges received from members towards hall charges for dinner, electricity charges, guest charges, mike charges, telephone calls recovery charges,etc., are not chargeable to tax since appellant company is a mutual concern and claimed exemption under section 11<\/a> in the alternative. The Commissioner of Income-tax (Appeals) had dismissed the appeal in common order for assessment years 1994-95 to 1996-97.Aggrieved by the order the appellant filed appeal before the Income Tax Appellate Tribunal and the Tribunal dismissed the appeal. Aggrieved by the same, the present appeal is filed.\n<\/p>\n
\t(d) T.C.A.No.1025 of 2007:\n<\/p>\n
\tThe appellant club is a company registered under Section 25<\/a> of the Companies Act, 1956. The assessing officer had while completing the assessment under Section 143(3)<\/a> held that the concept of mutuality will not be applicable in respect of scrap sales out of miscellaneous  income amounting to Rs.3,828\/- and interest on investment amounting to Rs.3,06,031\/- by observing that the same were received from non-members and assessed the same to tax.  Aggrieved by the assessment order, the appellant filed an appeal before the Commissioner of Income Tax (Appeals) claiming that the interest income from fixed deposits and miscellaneous income consisting of charges received from members towards hall charges for dinner, electricity charges, guest charges, mike charges, telephone calls recovery charges,etc., are not chargeable to tax since appellant company is a mutual concern and claimed exemption under section 11<\/a> in the alternative. The Commissioner of Income-tax (Appeals) had dismissed the appeal in common order for assessment years 1994-95 to 1996-97.Aggrieved by the order the appellant filed appeal before the Income Tax Appellate Tribunal and the Tribunal dismissed the appeal. Aggrieved by the same, the present appeal is filed.\n<\/p>\n
\t3. Learned counsel appearing on either side submitted that the first question of law in the first three appeals in T.C.A.Nos.2156 of 2006 and 214 and 1024 of 2007 and the question of law in T.C.A.No.1025 of 2007 are decided by the Division Bench of this Court in the case of MADRAS GYMKHANA CLUB VS. DEPUTY COMMISSIONER OF INCOME-TAX reported in (2009) 226 CTR 179 = (2009) 28 DTR (Mad) 9 and held against the assessee.\n<\/p>\n
\t4. In respect of the second question of law, learned counsel appearing for the assessee submitted that the issue has been considered and decided by the Supreme Court in the case of  COMMISSIONER OF INCOME TAX VS. BANKIPURCLUB LIMITED reported in 226 ITR 97 at page Nos.97  and 109. However on a reading of the order of the Tribunal, there is no finding  available as to the miscellaneous income, hall charges, guest charges, mike charges, etc., Hence, we are of the view that the issue has to be remitted back to the Tribunal to consider the same in the light of the judgment of the Supreme Court in the case of COMMISSIONER OF INCOME TAX VS. BANKIPURCLUB LIMITED reported in 226 ITR 97 at page Nos.97  and 109.\n<\/p>\n
\t5. In view of the above reasoning, the first question of law in the first three appeals in T.C.A.Nos.2156 of 2006, 214 and 1024 of 2007 and the question of law in T.C.A.No.1025 of 2007 are answered against the assessee and in favour of the revenue by following the Division Bench of judgment this Court in the case of MADRAS GYMKHANA CLUB VS. DEPUTY COMMISSIONER OF INCOME-TAX reported in (2009) 226 CTR 179  and the second question of law in the first three appeals has not been answered by this Court and the matter is remitted back to the Tribunal for deciding the issue in the light of the judgment of the Supreme Court in the case of COMMISSIONER OF INCOME TAX VS. BANKIPURCLUB LIMITED reported in 226 ITR 97 at page Nos.97  and 109.\n<\/p>\n
\tAccordingly, T.C.A.Nos.2156 of 2006, 214 and 1024 of 2007 are disposed of and T.C.A.No.1025 of 2007 is dismissed.\n<\/p>\n
(K.R.P.,J.)    (M.M.S.,J.)\n22.12.2009     \nIndex : Yes\nInternet : Yes\nusk\n\nTo\n \n\n1. The Asst. Commissioner of Income Tax\n    Company Circle I, Coimbatore\n\n2.The Commissioner of Income-tax (Appeals)-I\nCoimbatore.\n\n3.The Income Tax Appellate Tribunal,\n    Chennai 'D' Bench, Chennai.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nK.RAVIRAJA PANDIAN, J.\n\nAnd                \n\n\t\t\t\t             M.M.SUNDRESH, J.\n\n\nusk\n\n\n\n\n\n\n\n\n\n\nT.C.(A)Nos.2156 of 2006 etc.,batch\n\n\n\n\n\n\n\n\n\n\n\n22.12.2009\n  <\/pre>\n","protected":false},"excerpt":{"rendered":"
Madras High Court The Coimbatore Cosmopolitan Club vs Unknown on 22 December, 2009 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 22.12.2009 Coram : THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN and THE HONOURABLE MR.JUSTICE M.M.SUNDRESH Tax Case (Appeal)Nos.2156 of 2006, 214, 1024 and 1025 of 2007 The Coimbatore Cosmopolitan Club # 200, Race Course […]<\/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-249084","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"\nThe Coimbatore Cosmopolitan Club vs Unknown on 22 December, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-coimbatore-cosmopolitan-club-vs-unknown-on-22-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Coimbatore Cosmopolitan Club vs Unknown on 22 December, 2009 - 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