Kerala High Court
The Commissioner Of Income Tax vs M/S.Annadan Trust on 20 February, 2013
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
MONDAY, THE 23RD DAY OF JULY 2018 / 1ST SRAVANA, 1940
ITA.No. 213 of 2013
AGAINST THE ORDER/JUDGMENT IN ITA 56/COCH/2012 of I.T.A.TRIBUNAL,COCHIN BENCH
DATED 20-02-2013
APPELLANT(S)/RESPONDENT/REVENUE:
THE COMMISSIONER OF INCOME TAX,
KOTTAYAM.
BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX DEPT.
RESPONDENT(S)/APPELLANT/ASSESSEE:
M/S.ANNADAN TRUST
VECHOORETTU BUILDINGS, ETTUMANOOR.P.O., KOTTAYAM-686 631.
BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR
BY ADV. SRI.P.GOPINATH
BY ADV. SRI.P.BENNY THOMAS
BY ADV. SRI.K.JOHN MATHAI
BY ADV. SRI.JOSON MANAVALAN
BY ADV. SRI.KURYAN THOMAS
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 23-07-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA 213/13
APPENDIX
APPELLANT'S EXHIBITS
ANNEXURE-A : COPY OF ORDER GRANTING REGISTRATION UNDER SECTION 12AA DATED
11.3.2005.
ANNEXURE-B : COPY OF ORDER UNDER SECTION 12AA (3) WITHDRAWING REGISTRATION
DATED 25.1.2012.
ANNEXURE-C : COPY OF ORDER OF THE TRIBUNAL DATED 20.2.2013.
ANNEXURE-D : COPY OF TRUST DEED DATED 4.1.2003.
//TRUE COPY//
PS TO JUDGE.
jg-3/8
K.VINOD CHANDRAN & ASHOK MENON, JJ.
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ITA No.213 of 2013
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Dated this the 23rd day of July, 2018
J U D G M E N T
Vinod Chandran, J.
The Revenue is before this Court challenging the order of the Income Tax Appellate Tribunal raising the following questions of law :-
b