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TMI Blog2007 (8) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner. Haja Nazuruddin for the respondents. JUDGMENT The judgment of the court was delivered by MRS. CHITRA VENKATARAMAN J.— The above tax case revisions are filed against the order of the Tamil Nadu Agricultural Income-tax Appellate Tribunal, Chennai. The assessment years relating to 2000-01 and 1999-2000. 2. The assessee claimed exemption under section 4(b) of the Tamil Nadu Agricultural Income-tax Act, 1955. By order dated July 31, 2000, in respect of the assessment year 2000-01, the assessing authority noted that the assessee is registered as a charitable institution under the provisions of section 12A(a) of the Central Income-tax Act, 1961. On the inspection conducted on July 28, 2000, the assessing authority poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the object of the society. Consequently, the assessee prayed for dropping of the proceedings. 5. By order dated May 2, 2003, the Special Commissioner and the Commissioner of Agricultural Income-tax, Chennai, referred a decision of this court in the case in TC(R) No. 140 of 1994 dated January 9, 1998, reported in State of Tamil Nadu v. Ezhumeswaramudayar Temple reported in [2001] 247 ITR 521 (Mad), and held that the assessee had only agricultural income and there was no composite income. In the circumstances, exemption granted under the Income-tax Act could not be of relevance for considering the plea of exemption under the Tamil Nadu Agricultural Income-tax Act. The Commissioner also pointed out that the trust deed had not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the certificate under section 12A(a) of the Income-tax Act, 1961. 9. It may be noted that the Commissioner initiated suo motu proceedings on the ground that the trust deed had not been produced before the authorities concerned for the purpose of verifying the status of the institution as a charitable institution. In the circumstances, the Commissioner passed an order negativing the claim of the assessee on the ground that the exemption granted under the Income-tax Act, per Se, does not enure to the benefit to the assessee entitling for an exemption under the Tamil Nadu Agricultural Income-tax Act. 10. As far as the exemption under the provisions of the charge under the Tamil Nadu Agricultural Income-tax Act is concerned, section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious purposes is not included in the total income for the purposes of the Income-tax Act, 1961", occurring in the said clause it was pointed out that (page 527) : "no meaning can be ascribed except as to how under the Income-tax Act, the income derived from non-agricultural property held by a charitable and religious trust is taxable and to the same extent, the agricultural income would be taxable under the said clause of the Act. If any other meaning is given to the said phraseology, it would lead to absurd results. In the process of interpretation of the phraseology as extracted above, we have to accredit wisdom and knowledge to the Legislature in enacting such a clause to the relevant provisions of the Income-tax Act and the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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