COMMISSIONER OF INCOME-TAX VS PALGHAT SHADI MAHAL TRUST
2001 P T D 3243
[240 I T R 924]
[Kerala High Court (India)]
Before P.K. Balasubramanyan and J.B. Koshy, JJ
COMMISSIONER OF INCOME‑TAX
Versus
PALGHAT SHADI MAHAL TRUST
C.M.P. No. 1189 of 1999 in I.T.R. No.34 of 1996, decided on 09/04/1999.
Income‑tax‑‑‑
‑‑‑Appeal to Supreme Court‑‑‑Leave to appeal‑‑‑Charitable trust‑‑ Exemption‑‑‑Trust constituted for educational, social and economic advancement of Muslims and for religious and charitable objects recognised by Mohammedan law‑‑‑Whether entitled to exemption‑‑‑No binding decision of Supreme Court or of other High Courts on scope of Expln. 2 to S.13(1)(b)‑‑‑Leave to appeal to Supreme Court granted‑‑‑Indian Income Tax Act, 1961, Ss. 11, 13(1)(b), Expln. 2 & 261.
Held, that the question regarding the eligibility for exemption under section 11 of the Income Tax Act, 1961, of the assessee is of general importance and there is no binding decision of the Supreme Court or of other High Courts on the scope of Explanation 2 to section 13 in the context of the exclusion contained in section 13(1)(b). Hence, leave to appeal to Supreme Court had to be granted.
CIT v. Palghat Shadi Mahal Trust (1999) 236 ITR 722 (Ker.) ref.
P.K.R. Menon for Petitioner.
P. G. K. Warriyar for Respondent.
JUDGMENT
P.K. BALASUBRAMANYAN, J.‑‑‑These applications are filed under section 261 of the Income Tax Act, 1961, praying for the issue of certificates of fitness for appeal to the Supreme Court. What is involved in these cases (see (1999) 236 ITR 722 (Ker.)), is the question of the scope of Explanation 2 to section 13 in the context of the exclusion contained in section 13(1)(b) .of the Act. It is submitted that the question is of general importance and there is no binding decision of the Supreme Court on the question sought to be raised before this Court. It is also submitted that there are no decisions of other High Courts on this question. Since we find that what is involved is the scope of Explanation 2 to section 13 of the Act, we certify that these cases are fit ones for appeal to the Supreme Court. We issue the certificates prayed for under section 261 of the Income‑tax Act.
M.B.A./396/FCLeave granted.