COMMISSIONER OF INCOME TAX vs. TAMILNADU TENNIS ASSOCIATION

T.C.A.No.479 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 25.08.2022 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ Tax Case Appeal No.479 of 2015 AND M.P.No.1 of 2015 The Commissioner of Income Tax Chennai

.. Appellant Vs. Tamil Nadu Tennis Association Nungambakkam Tennis Stadium Lake Area, Chennai 600 034 .. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 28.11.2014 passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai, in C.O.No.168/Mds/2013 in I.T.A.No. 1757/Mds/2013. For Appellant : Mr.J.Narayanaswamy

Standing Counsel For Respondent : Mr.S.Sridhar 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.479 of 2015 J U D G M E N T (Judgment was delivered by R. MAHADEVAN, J.) This tax case appeal has been filed by the appellant/Revenue, calling in question the correctness of the order dated 28.11.2014 passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai, in C.O.No.168/Mds/2013 in I.T.A.No.1757/Mds/2013, relating to the assessment year 2009-10, by raising the following substantial questions of law : “1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the activities of the assessee will not fall under the 1st and 2nd provisos to Section 2(15) of the Act but will fall within the scope of the first limb of the definition of charity as defined in Section 2(15) of the Act viz., “education” instead of the sixth limb i.e., “advancement of any other object of general public utility? 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that, the assessee is an arm of Government of India functioning under the supervision of Ministry of Youth Affairs and Sports?” 2. When the matter was taken up for consideration, the learned Standing Counsel for the appellant/Revenue brought to the notice of this court the Circular No.17/2019 dated 08.08.2019, issued by the Central Board Direct Taxes, wherein, it is stipulated that appeal shall not be filed/pursued by the 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.479 of 2015 Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore). It is also submitted that the tax effect in this appeal is less than the threshold limit. 3. In the light of the aforesaid submissions made by the learned Standing Counsel for the appellant/Revenue, the present appeal, wherein, the tax effect is said to be less than the monetary limit imposed, is dismissed as withdrawn, keeping open the substantial questions of law for determination in an appropriate case. No costs. Consequently, connected miscellaneous petition is closed. [R.M.D,J.] [M.S.Q, J.] 25.08.2022 Internet : Yes gya To 1.The Assistant Director of Income Tax (Exemptions)-IV Chennai 2.The Commissioner of Income Tax (Appeals)-VII Chennai 3.The Income Tax Appellate Tribunal 'C' Bench, Chennai R. MAHADEVAN, J. AND 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.479 of 2015 MOHAMMED SHAFFIQ, J. gya Tax Case Appeal No.479 of 2015 25.08.2022

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