Kerala Cricket Association v. Additional Commissioner of Income Tax, Range 2, Thiruvananthapuram

``` IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 7[TH] DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 ``` ``` ITA NO. 37 OF 2012 ``` ``` AGAINST THE ORDER IN ITA 285/Coch/2009 OF ``` ``` I.T.A.TRIBUNAL,COCHIN BENCH ``` ## **`APPELLANT/Appellant:`** ``` KERALA CRICKET ASSOCIATION KCA COMPLEX, SASTHAMKOVIL ROAD, THYCAUD, THIRUVANANTHAPURAM-695014, REPRESENTED BY ITS HON.SECRETARY, MR.T.C.MATHEW. ``` ``` BY ADVS. SRI. ADV. A SHANKAR (SR) ADV. ANNAMALAI., SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.B.J.JOHN PRAKASH SRI.MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES SRI.TOM THOMAS KAKKUZHIYIL ``` ## **`RESPONDENT/Respondent:`** ``` THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2, THIRUVANANTHAPURAM-695003. ``` ## **`OTHER PRESENT:`** ``` SR. ADV. P.K.R.MENON., ADV. NAVNEETH N NATH ``` ``` THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.38/2012, 39/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 2 ``` IN THE HIGH COURT OF KERALA AT ERNAKULAM ``` ``` PRESENT ``` ``` THE HONOURABLE MR.JUSTICE S.V.BHATTI ``` ``` & ``` ``` THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS ``` ``` WEDNESDAY, THE 7[TH] DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 ITA NO.38OF 2012 ``` ``` AGAINST THE ORDER IN ITA 287/Coch/2009 OF ``` ``` I.T.A.TRIBUNAL,COCHIN BENCH ``` ## **`APPELLANT/Appellant:`** ``` KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, THYCAUD, THIRUVANANTHAPURAM-695014, REPRESENTED BY ITS HON.SECRETARY, MR.T.C.MATHEW. ``` ``` BY ADVS. SR. ADV. A SHANKAR (SR) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.B.J.JOHN PRAKASH SRI.MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES SRI.TOM THOMAS KAKKUZHIYIL ``` ## **`RESPONDENT/Respondent:`** ``` THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2, THIRUVANANTHAPURAM-695003. ``` ``` ADV.SRI P.K.R.MENON (SR) ``` ``` THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 3 # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** # **`PRESENT`** ``` THE HONOURABLE MR.JUSTICE S.V.BHATTI ``` ``` & ``` ``` THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS ``` ``` WEDNESDAY, THE 7[TH] DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 ITA NO.39OF 2012 ``` ``` AGAINST THE ORDER IN ITA 288/COCH/2009 OF ``` ``` I.T.A.TRIBUNAL,COCHIN BENCH ``` ## **`APPELLANT/Appellant:`** ``` KERALA CRICKET ASSOCIATION KCA COMPLEX, SASTHAMKOVIL ROAD, THYCAUD,THIRUVANANTHAPURAM - 695 014REP. BY ITS HON.SECRETARY, MR.T.C.MATHEW. BY ADVS. SRI. ADV. A SHANKAR (SR) SRI.ADV.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.B.J.JOHN PRAKASH SRI.MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES SRI.TOM THOMAS KAKKUZHIYIL ``` ## **`RESPONDENT/Respondent:`** ``` THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM - 695 003. ``` ``` ADV.SRI P.K.R.MENON (SR.) ``` ``` THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 4 ``` IN THE HIGH COURT OF KERALA AT ERNAKULAM ``` ``` PRESENT ``` ``` THE HONOURABLE MR.JUSTICE S.V.BHATTI ``` ``` & ``` ``` THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 7[TH] DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 ITA NO. 40OF 2012 ``` ``` AGAINST THE ORDER IN ITA No.289/Coch/2009 OF ``` ``` I.T.A.TRIBUNAL,COCHIN BENCH ``` ## **`APPELLANT:`** ``` KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, THYCAUAD,THIRUVANANTHAPURAM - 695 014,REP. BY ITS HON.SECRETARY, MR.T.C.MATHEW. ``` ``` BY ADVS. SR. ADV. A SHANKAR(SR) SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.B.J.JOHN PRAKASH SRI.MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES SRI.TOM THOMAS KAKKUZHIYIL ``` ## **`RESPONDENT:`** ``` THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM - 695 003. ``` ``` ADV.SRI PKR MENON (SR.) ``` ``` THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 5 ``` IN THE HIGH COURT OF KERALA AT ERNAKULAM ``` ``` PRESENT ``` ``` THE HONOURABLE MR.JUSTICE S.V.BHATTI ``` ``` & ``` ``` THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS ``` ``` WEDNESDAY, THE 7[TH] DAY OF DECEMBER 2022 / 16TH AGRAHAYANA, 1944 ITA NO. 42 OF 2012 ``` ``` AGAINST THE ORDER IN ITA 286/Coch/2009 OF ``` ``` I.T.A.TRIBUNAL,COCHIN BENCH ``` ## **`APPELLANT/Appellant:`** ``` KERALA CRICKET ASSOCIATION KCA COMPLEX, SASTHAMKOVIL ROAD, THYCAUD, THIRUVANANTHAPURAM-695 014, REP. BY ITS HON. SECRETARY, MR.T.C.MATHEW. BY ADVS. ADV.SRI A.SHANKAR (SR) SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.B.J.JOHN PRAKASH SRI.MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES ``` ## **`RESPONDENT/Respondent:`** ``` THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM-695 003. ADV.SRI.PKR MENON (SR) ``` ``` THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 6 ``` JUDGMENT ``` ``` [ITA Nos.37/2012, 38/2012, 39/2012, 40/2012, 42/2012] ``` ## _S.V.Bhatti, J._ Kerala Cricket Association, Thiruvananthapuram/ Assessee, is the appellant. The Addl. Commissioner of Income Tax, Thiruvananthapuram/revenue, is the respondent. 2. The details of the year of assessment and orders of the authorities are stated in the following table: |**Sl.No. **|**Assessment year**<br>**and date of the**<br>**assessment order**|**Order of Commissioner**<br>**of Income Tax (Appeals)**|**Order of the Appellate**<br>**Tribunal**|**ITA No.**| |---|---|---|---|---| |1|2001-2002;<br>03.10.2007|12/T/07-08 dated<br>04.02.2009|ITA Nos.285-<br>289/Coch/2009 dated<br>30.11.2011|ITA No.37 of<br>2012| |2|2003-2004;<br>03.10.2007|14/T/07-08 dated<br>04.02.2009|ITA Nos.285-<br>289/Coch/2009 dated<br>30.11.2011|ITA No.38 of<br>2012| |3|2004-2005;<br>03.10.2007|15/T/07-08 dated<br>04.02.2009|ITA Nos.285-<br>289/Coch/2009 dated<br>30.11.2011|ITA No.39 of<br>2012| |4|2005-2006;<br>03.10.2007|16/T/07-08 dated<br>04.02.2009|ITA Nos.285-<br>289/Coch/2009 dated<br>30.11.2011|ITA No.40 of<br>2012| |5|2002-2003;<br>03.10.2007|13/T/07-08 dated<br>04.02.2009|ITA Nos.285-<br>289/Coch/2009 dated<br>30.11.2011|ITA No.42 of<br>2012| ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 7 3. We have heard learned Senior Counsel Mr A.Shankar for the assessee and Mr PKR Menon for the revenue. The learned counsel have referred to the details considered in ITA No.37 of 2012 for disposing of all the appeals. The core issue for consideration in the batch of appeals is the claim and entitlement of the assessee for exemption under Section 12A read with Section 12 of the Income Tax Act (for short, 'the Act'). Section 2(15) of the Act defines charitable purpose. Section 12A deals with conditions on the applicability of Sections 11 and 12 of the Act. The contest on whether the activities of the assessee fall under the definition of charitable purpose and the claim of exemption under Sections 11 to 12A could be considered or not is like a test match, and the contest commences before the assessing officer and wind up before the Supreme Court like a five test match series. 4. The assessee/Kerala Cricket Association is playing the fourth test match by filing the batch of appeals in this Court. The learned Senior Counsel have worked up very keenly ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 8 to play a test match, but the principles laid down by the Supreme Court in _**Asst.Commissioner of Income Tax**_ v are _**(Exemptions) Ahmedabad Urban Development Authority**_ kept in mind and also the World cup soccer gripping the enthusiasts the learned counsel, stated in their own words have preferred to play a shoot out, aiming to commence the first test again before the Assessing Officer. We are made to introduce the case with the above narrative by appreciating the alacrity with which both the learned counsel have played the shoot-out. 5. Sri A.Shankar, as a first shot on the issue, invites our attention to the proviso introduced to Section 12A of the Act which reads as follows: 12A.(1) The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:- - (a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the Principal Commissioner or Commissioner before the 1st day of July, 1973, or before the expiry of a period of one year from the date of the creation of the trust or the establishment of the institution, whichever is later and such trust or institution is registered under section 12AA: ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 9 **Provided** that where an application for registration of the trust or institution is made after the expiry of the period aforesaid, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution, - (i) from the date of the creation of the trust or the establishment of the institution if the Principal Commissioner or] Commissioner is, for reasons to be recorded in writing. satisfied that the person in receipt of the income was prevented from making the application before the expiry of the period aforesaid for sufficient reasons: (ii) from the 1st day of the financial year in which the application is made, if the [Principal Commissioner or) Commissioner is not so satisfied: **Provided further** that the provisions of this clause shall not apply in relation to any application made on or after the Ist day of June, 2007; (aa) the person in receipt of the income has made an application for registration of the trust or institution on or after the 1st day of June, 2007in the prescribed form and manner to the Principal Commissioner or] Commissioner and such trust or institution is registered under section 12AA: - (b) where the total income of the trust or institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable) to income-tax in any previous year, the accounts of the trust or institution for that year have been audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed forms duly signed and verified by such accountant and setting forth such particulars as may be prescribed. (c) [*****] (2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 10 assessment year immediately following the financial year in which such application is made: **Provided** that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding the aforesaid assessment year, for which assessment proceedings are pending before the Assessing Officer as on the date of such registration and the objects and activities of such trust or institution remain the same for such preceding assessment year: **Provided further** that no action under section 147 shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non- registration of such trust or institution for the said assessment year: **Provided also** that provisions contained in the first and second proviso shall not apply in case of any trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA]. 6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being a question of law, the assessee is entitled to raise the questions before this Court, and rightly the questions are allowed to be raised by the order allowing the interlocutory applications. ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 11 Then he invites our attention to the Constitution Bench v judgment in _**Asst.Commissioner of Income Tax (Exemptions) Ahmedabad Urban Development Authority**_ (supra), particularly to paragraphs 234 to 236 and 253 for the proposition that these principal issues being contested in the batch of appeals in the light of the ratio laid down in _Ahmedabad Urban Development Authority_ case must go back to the Assessing Officer for a fresh Test Series i.e. fresh decision. 7. Paragraphs 234 to 236 and 253 are excerpted hereunder: 234. It is quite evident that the activities of the cricket associations are run on business lines The associations own physical and other infrastructure, maintain them, have arrangements for permanent manpower and have wellorganised supply chains to cater to the several matches they host Many such matches are not at national level and are under16 or under-18 matches at the regional level However, these activities are not to be seen in isolation but are to be regarded as part of the overall scheme, and ecosystem in which the game of cricket is organized in India Talent is spotted, at local levels and dependent on the promise shown, given appropriate exposure. 235. On a dose scrutiny of the expenses borne, having regard to the nature of receipts, the expenditure incurred by Cricket Associations does not disclose that any significant proportion is expended towards sustained or organized coaching camps or academies Therefore, in the opinion of this court, the ITAT fell into error in not considering the nature of receipts flowing, from the BCCI into the corpus of GCA and SCA ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 12 as well as other associations that are before this court- to determine their true character The ITAT appears to have been swayed by the submission that the amount given by the BCCI were towards capital subsidy. 236. To determine whether a given receipt is to be characterized as falling in the revenue or capital stream, the objective for which it is given as well as the manner in which it is utilized has to be scrutinized This aspect has been highlighted in Sahney Steel & Press Works Ltd v Commissioner of Income Tax[155] in the following terms: "It is not the source from which the amount is paid to the assessee which is determinative of the question whether the subsidy payments are of revenue or capital nature The first proposition stated by Viscount Simon in Ostime case [28 TC 261: (1946) 1 All ER 668] is that if payments in the nature of subsidy from public funds are made to the assessee to assist him in carrying on his trade or business, they are trade receipts." This has later been followed in Commissioner of Income Tax v Ponni Sugars[156]. 253. In view of the foregoing discussion and analysis, the following conclusions are recorded regarding the interpretation of the changed definition of “charitable purpose” (w.e.f. 01 04 2009), as well as the later amendments, and other related provisions of the IT Act.” Therefore, the controversy, it is argued, needs to be relegated to the assessing officer. 8. Sri PKR Menon, replying to the argument, contends that the registration of the assessee as a charitable entity is effective from 1.4.2007 is not a conclusive circumstance for ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 13 considering the entitlement in all fours. Though the revenue does not have an objection to setting aside the orders of the Tribunal, the Appellate Authority and the Assessing Officer, remit the cases to the Assessing Officer for an assessment afresh, but it is clear that the consideration of each of the returns is on its own merits and in accordance with law. According to him, registration as such is not conclusive for availing the benefits with such statutes. In other words, the attempt is that the registration shall not be treated as conclusive circumstance by the Assessing Officer upon the remand by this Court. 9. We have appreciated the consensus in the submissions made by the learned Senior Counsel appearing for the parties. A few other judgments were also cited in support of the argument made under Section 148 of the Act. We are not referring to those judgments because of the suggested course of action by the Senior Counsel for re-examining the issue afresh by the Assessing Officer. Therefore, the questions ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 14 raised in the appeals for statistical purposes are answered in favour of the assessee. The matter is remitted to the Assessing Officer for a fresh decision on all aspects in accordance with law. Appeals allowed. Matters remitted. **==> picture [410 x 14] intentionally omitted <==** **SD/-BECHU KURIAN THOMAS, JUDGE** css/ ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 15 ## **`APPENDIX OF ITA 37/2012`** ``` PETITIONER ANNEXURES ``` ``` Annexure ATRUE COPY BRIEF WRITE-UP OF THE ACTIVITIES PURSUED BY THE APPELLANT Annexure BTRUE COPY OF ORDER DATED 31/05/2007 OF THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM ``` ``` Annexure CTRUE COPY OF ANNUAL REPORT FOR PREVIOUS YEAR 2000-2001 RELEVANT TO ASSESSMENT YEAR 2001-2002 Annexure DTRUE COPY OF INCOME AND EXPENDITURE AND BALANCE SHEET FOR PREVIOUS YEAR RELEVANT TO ASSESSMENT YEAR 2001-2002. ``` ``` Annexure ETRUE COPY OF ASSESSMENT ORDER DATED 03/10/2007 FOR ASSESSMENT YEAR 2001-2002. Annexure FTRUE COPY OF APPELLATE ORDER DATED 04/02/2009 FOR ASSESSMENT YEAR 2001-2002. Annexure GTRUE COPY OF SECOND APPEAL DATED NIL APRIL, 2009 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A NO. 285/COCH/2009. Annexure HTRUE COPY OF IMPUGNED ORDER DATED 30/11/2011 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A.NO.287/COCH/2009. ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 16 ## **`APPENDIX OF ITA 38/2012`** ``` PETITIONER ANNEXURES ``` ``` Annexure ATRUE COPY BRIEF WRITE-UP OF THE ACTIVITIES PURSUED BY THE APPELLANT ``` ``` Annexure BTRUE COPY OF ORDER DATED 31/05/2007 OF THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM ``` ``` Annexure CTRUE COPY OF ANNUAL REPORT FOR PREVIOUS YEAR 2002-2003 RELEVANT TO ASSESSMENT YEAR 2003-2004 ``` ``` Annexure DTRUE COPY OF INCOME AND EXPENDITURE AND BALANCE SHEET FOR PREVIOUS YEAR RELEVANT TO ASSESSMENT YEAR 2003-2004 ``` ``` Annexure ETRUE COPY OF ASSESSMENT ORDER DATED 03/10/2007 FOR ASSESSMENT YEAR 2003-2004 ``` ``` Annexure FTRUE COPY OF APPELLATE ORDER DATED 04/02/2009 FOR ASSESSMENT YEAR 2003-2004 ``` ``` Annexure GTRUE COPY OF SECOND APPEAL DATED NIL APRIL, 2009 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A NO. 287/COCH/2009 Annexure HTRUE COPY OF IMPUGNED ORDER DATED 30/11/2011 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A.NO.287/COCH/2009. ``` ``` RESPONDENT ANNEXURES ``` ``` Annexure R(A)TRUE COPY OF THE ORDER SHEET RECORDING REASONS FOR INITIATING REASSESSMENT. ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 17 ## **`APPENDIX OF ITA 39/2012`** ``` PETITIONER ANNEXURES Annexure ATRUE COPY BRIEF WRITE-UP OF THE ACTIVITIES PURSUED BY THE APPELLANT Annexure BTRUE COPY OF ORDER DATED 31/05/2007 OF THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM Annexure CTRUE COPY OF ANNUAL REPORT FOR PREVIOUS YEAR 2003-2004 RELEVANT TO ASSESSMENT YEAR 2004-2005 Annexure DTRUE COPY OF INCOME AND EXPENDITURE AND BALANCE SHEET FOR PREVIOUS YEAR RELEVANT TO ASSESSMENT YEAR 2004-2005 Annexure ETRUE COPY OF ASSESSMENT ORDER DATED 03/10/2007 FOR ASSESSMENT YEAR 2004-2005 Annexure FTRUE COPY OF APPELLATE ORDER DATED 04/02/2009 FOR ASSESSMENT YEAR 2004-2005 Annexure GTRUE COPY OF SECOND APPEAL DATED NIL APRIL, 2009 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A NO. 288/COCH/2009 Annexure HTRUE COPY OF IMPUGNED ORDER DATED 30/11/2011 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A NO. 288/COCH/ 2009 ``` ``` RESPONDENT ANNEXURES Annexure R(A)TRUE COPY OF THE ORDER SHEET RECORDING REASONS FOR INITIATING REASSESSMENT. ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 18 ## **`APPENDIX OF ITA 40/2012`** ``` PETITIONER ANNEXURES Annexure ATRUE COPY BRIEF WRITE UP OF THE ACTIVITIES PURSUED BY THE APPELLANT Annexure BTRUE COPY OF ORDER DATED 31/05/2007 OF THE COMMISSIONER OF INCOMETAX, THIRUVANANTHAPURAM Annexure CTRUE COPY OF ANNUAL REPORT FOR PREVIOUS YEAR 2004-2005 RELEVANT TO ASSESSMENT YEAR 2005-2006 Annexure DTRUE COPY OF INCOME AND EXPENDITURE AND BALANCE SHEET FOR PREVIOUS YEAR RELEVANT TO ASSESSMENT YEAR 2005-2006 Annexure ETRUE COPY OF ASSESSMENT ORDER DATED 03/10/2007 FOR ASSESSMENT YEAR 2005-2006 Annexure FTRUE COPY OF APPELLATE ORDER DATED 04/02/2009 FOR ASSESSMENT YEAR 2005-2006 Annexure GTRUE COPY OF SECOND APPEAL DATED NIL APRIL, 2009 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.ANO. 289/COCH/2009 Annexure HTRUE COPY OF IMPUGNED ORDER DATED 30/11/2011 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A NO. 289/ COCH/ 2009 ``` ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 19 ## **`APPENDIX OF ITA 42/2012`** ``` PETITIONER ANNEXURES Annexure ATRUE COPY BRIEF WRITE UP OF THE ACTIVITIES PURSUED BY THE APPELLANT Annexure BTRUE COPY OF ORDER DATED 31/05/2007 OF THE COMMISSIONER OF INCOMETAX, THIRUVANANTHAPURAM Annexure CTRUE COPY OF ANNUAL REPORT FOR PREVIOUS YEAR 2001-2002 RELEVANT TO ASSESSMENT YEAR 2002-2003. Annexure DTRUE COPY OF INCOME AND EXPENDITURE AND BALANCE SHEET FOR PREVIOUS YEAR RELEVANT TO ASSESSMENT YEAR 2002-2003. Annexure ETRUE COPY OF ASSESSMENT ORDER DATED 03/10/2007 FOR ASSESSMENT YEAR 2002-2003. Annexure FTRUE COPY OF APPELLATE ORDER DATED 04/02/2009 FOR ASSESSMENT YEAR 2002-2003. Annexure GTRUE COPY OF SECOND APPEAL DATED NIL APRIL, 2009 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.ANO. 286/COCH/2009 Annexure HTRUE COPY OF IMPUGNED ORDER DATED 30/11/2011 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN I.T.A NO. 286/ COCH/ 2009 ```