2013 (7) TMI 89

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sreevidya For the Respondent : Mr. T. R. Senthil Kumar Standing counsel for Income Tax Department JUDGMENT (The Judgment of the Court was made by Chitra Venkataraman, J.) The following substantial questions of law are raised by the assessee in the present Tax Case Appeal filed as against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench dated 11.09.2009 in ITA.No.2127/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be having undisclosed income without looking into his personal sources of income ? 2. On going through the papers filed before this Court, it is seen that the assessee is a Public Charitable Trust, created on 28.08.1996. The Trust was registered under Section 12A of the Income Tax Act, 1961 (hereinafter called as the "Act") and the approval was granted upto 31.03.2008 under Section 80 G (5)(vi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equest was not considered favourably and on the other hand, the seized documents were referred to during the proceedings. Once again, the assessee appealed before the Income Tax Appellate Tribunal and raised additional grounds alleging violation of principles of natural justice. 5. While considering the order of rejection of approval, the Income Tax Appellate Tribunal, however, held that in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned Senior counsel appearing for the assessee submitted that after the rejection of the approval under Section 80 G (5)(vi) of the Act, the petitioner was issued with seized materials of documents on 19.11.2009. The assessee is stated to have succeeded in the subsequent appeal before the Income Tax Appellate Tribunal. 7. There is no material to controvert the allegation of the assessee about....