PATTIVEERANPATTI HINDU NADARS URAVINMURIA PARIPALANA SANGAM PATTIVEERANPATTI Vs. SPECIAL COMMISSIONER AND COMMISSIONER OF AGRICULTURAL INCOME TAX

JUDGEMENT

(1.) THE petitioner herein is a registered Society. It is also registered as a Charitable Trust under the Societies Registration Act, 1860. In pursuant to the amendment made to the Tamil Nadu Agricultural Income Tax Act, 1955, by way of introducing Section 4 in the year 1972, an order of exemption was granted by the Assessing Officer under the Tamil Nadu Agricultural Income Tax Act, 1955 for the assessment year 1973-74 vide its order dated 30.06.1975. However, the first respondent, by exercising his suo moto powers has revised the orders of the Assessing Authority in and by its order dated 27.11.1979 by holding that the income of the petitioner will have to be computed in finalising the assessment instead of granting a blanket exemption. THEreafter, the petitioner has been assessed for the assessment years 1995-96 and 1997-98.

(2.) THE Assessing Officer has reopened the assessment orders for the above said years and held that in as much as the assessee has not registered under Section 12-A of the Income Tax Act and obtained exemption, the request for exemption of agricultural income cannot be considered. It was further held that the petitioner's non agricultural income has not been exempted from the payment of tax by the Income Tax authorities and it has also not filed any return, showing the income and expenditure, before the Income Tax Authorities. Being aggrieved against the order of the Assessing Officer, the petitioner filed a revision to the first respondent, who inturn confirmed the order of the Assessing Officer and challenging the same, the petitioner has filed the present writ petition.

(3.) THE said judgment of the Division Bench was again followed in the judgment of STATE OF TAMIL NADU v. EZHUMESWARAMUDAYAR TEMPLE reported in (2001) 247 ITR 521. Further it is seen that in W.P.No.409 of 2003 filed by the very same assessee, this Court has observed as follows: