2019 (4) TMI 298

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.... HC<br>Dated:- 27-3-2019<br>W.A.(MD) Nos.1446 to 1530 of 2016 AND all the connected miscellaneous petitions - -<br>Income Tax<br>Dr. Justice Vineet Kothari And Mrs. Justice T. Krishnavalli For the Petitioner : Mr.T.Ravikumar For the Respondents : Mr.T.Cibi Chakraborthy for R1 COMMON JUDGEMENT DR.VINEET KOTHARI, J. Both the learned counsel appearing for the appellants/respondents submit that t....

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....not directly received by the Congregation or Religion by overriding diversion of title, but were paid by the State to the Teachers who are Nuns or Missionaries and thereafter, it might have been applied or made over to the Church or Diocese or the Institution run by them. Merely by illustrative view of the entry shown as deposit of salary in common bank account or such Nuns or Missionaries not sig....

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....t cannot be said to be bound to pay such salary in favour of the Church or Diocese in place of Teachers concerned who may be Nuns or Missionaries and who may even leave and come out of such Religious Order on their own volition. On the other hand, the State Authorities, if they do not deduct tax at source on such salary payments, may be held guilty of not following the provisions of Income Tax Act....

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....eserve to be allowed and the order of the learned Single Judge under the appeal deserves to be set aside. We accordingly allow the said appeals of the appellant Union of India and set aside the order passed by the learned Single Judge. No costs. 52. Being conscious of the fact that our reversal of the order passed by the learned Single Judge may result in practical complications for the past per....