2017 (11) TMI 1321

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....palan, Adv., for the Respondent ORDER The respondents are public charitable society registered under Public Societies Registration Act with the sole object of undertaking charitable activities. 2.   The respondents were entrusted by the Government of Tamilnadu with the task of building 1104 houses at Nagapattinam, Tirunelveli and Kanyakumari Districts at a cost of Rs. 2.25 lakhs each ....

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....to 31.12.2005 was filed beyond the period of 120 days as mentioned in Notification No.32/2005.  After adjudication, the original authority rejected the entire refund claims. In appeal, Commissioner (Appeals) set aside the order passed by the original authority and directed sanction of the 9 refund claims, if otherwise eligible and in order. 3.   At the time of hearing, the learned ....

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....He further submitted that there is no dispute with regard to the fact that the steel and cement were used for construction of houses for the Tsunami victims. The respondent has complied with all the conditions and produced necessary certificates from the District Collector/Sub-Divisional Magistrate. He pleaded that the Commissioner (Appeals) has rightly given benefit of sanction of refund. 5.&nbs....