The Tax Publishers2022 TaxPub(DT) 7441 (Mad-HC) : (2023) 290 TAXMAN 0556

IN THE MADRAS HIGH COURT

S. VAIDYANATHAN & C. SARAVANAN, JJ.

CIT v. Madras Medical Mission

T.C.A. No. 906 of 2009

20 September, 2022

Appellant by: J. Narayanaswamy

Respondent by: M.P. Senthil Kumar

JUDGMENT

The Appellant has filed this Appeal against the Order, dated 12-12-2008, passed by the Income Tax Appellate Tribunal (in short 'the Tribunal'), 'D' Bench, Chennai in I.T.A. No. 1851/Mds/2008. By the Impugned Order the Tribunal has allowed the Appeal filed by the Respondent against the Order, dated 4-9-2008 in its proceedings bearing Reference No. C.No.80-G/2008-09/C.III rejecting the request of the Respondent filed under section 80G of the Income Tax Act, 1961 (for brevity 'the Act') on 11-3-2008. The reason for rejecting the application of the Respondent is that the Respondent was collecting capitation fees for allotment of medical seat etc., and was not properly accounting it and that later after a search proceedings was conducted, offered to pay tax.

2. The facts on record indicates that during interregnum on 27-1-2008, notice was issued to the Respondent vide proceedings in C.No.80.G/2009-10/C.III to show cause as to why recognition granted under section 12(A)(a) of the Income Tax, 1961 should not be cancelled. The Respondent challenged the same and the consequential order which appears to have passed on 3-2-2010 vide Proceedings in C.C.No.80.G/2007-08/C.III, dated 21-7-2008 in W.P. No. 4071 of 2010. The said Writ Petition was disposed with the following observation :--

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