आयकर अपील
य अ धकरण,         'ए'  यायपीठ, चे नई

                 IN THE INCOME TAX APPELLATE TRIBUNAL
                           'A' BENCH, CHENNAI
                    ी एन.आर.एस. गणेशन,  या यक सद य एवं
                     ी अ ाहम पी.जॉज%, लेखा सद य केसम(

         BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
          SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

          रोक या चका सं / S.P. Nos.83, 84, 85, 86 & 87/Chny/2018
                     (in I.T.A. Nos.738 to 742/Chny/2018)
             नधा%रण वष% / Assessment Years : 2009-10 to 2012-13

M/s Tamil Nadu Pollution Control             The Deputy Commissioner of
                       Board,           v.   Income Tax (Exemptions),
Rep by its Member Secretary,                  Chennai - 600 101.
76, Mount Salai, Guindy,
Chennai - 600 032.

PAN : AAALT 0344 G
      (,ाथ%क/Petitioner)                        (,.यथ//Respondent)

,ाथ%क क1 ओर से /Petitioner by : Ms. Aparna Nandakumar, Advocate ,.यथ/ क1 ओर से/Respondent by : Ms. S. Vijayaprabha, JCIT सन ु वाई क1 तार ख/Date of Hearing : 09.03.2018 घोषणा क1 तार ख/Date of Pronouncement : 09.03.2018 आदे श /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER:

The assessee has filed the present Stay Petitions praying for stay for recovery of outstanding amount for the assessment years 2009-10 to 2012-13.

2. Ms. Aparna Nandakumar, the Ld.counsel for the assessee, submitted that the assessee is a State Government organization constituted under Section 4 of the Water (Prevention and Control of Pollution) Act, 1974. According to the Ld. counsel, the income of the assessee was exempted under Section 10(20) of the Income- tax Act, 1961 (in short 'the Act') till 01.04.2003. Section 10(20) was amended with effect from 01.04.2003 restricting the exemption only to local bodies. Therefore, according to the Ld. counsel, the assessee applied for grant of exemption under Section 10(23C)(iv) of the Act as a charitable institution. The application filed by the assessee is still pending before the Chief Commissioner and no order was passed sofar. In the meantime, according to the Ld. counsel, the Assessing Officer treated the receipts as income of the assessee and raised demand about ₹105 Crores for all the five years. According to the Ld. counsel, the assessee also filed writ petition before the High Court for mandamus directing the Income Tax Department to issue a notification exempting the assessee under Section 10(23C)(iv) of the Act. The writ petition, according to the Ld. counsel, is still pending for adjudication. According to the Ld. counsel, if the approval under Section 10(23C) of the Act is granted by the Chief Commissioner, then the entire income of the 3 S.P. Nos.83 to 87/Chny/18 assessee is exempted, therefore, there is a prima facie case for grant of stay.

3. We heard Ms. S. Vijayaprabha, the Ld. Departmental Representative also. The assessee is a statutory body established by the State Government for performing statutory function. It is not known how the assessee is claiming itself as a charitable institution. Moreover, it appears that now the application for approval as charitable institution is pending before the Chief Commissioner. Therefore, this Tribunal is not expressing any opinion on the merit of the claim of the assessee as charitable institution. Suffice to say that as on today, there is no approval under Section 10(23C) of the Act from the competent authority and the assessee was not registered under Section 12AA of the Act. Therefore, the income of the assessee is not eligible for exemption as claimed by the Ld.counsel for the assessee. Therefore, there is no prima facie case for grant of stay. Accordingly, all the Stay Petitions filed by the assessee stand dismissed. The Registry is directed to post the appeals for final disposal on 23.04.2018. The copy of this order of the Stay Petitions shall be treated as notice for hearing on 23.04.2018.

4. With the above observation, all the Stay Petitions filed by the assessee stand dismissed.

Order pronounced in the open court on 9th March, 2018 at Chennai.

             sd/-                                       sd/-
         (अ ाहम पी.जॉज%)                      (एन.आर.एस. गणेशन)
      (Abraham P. George)                       (N.R.S. Ganesan)
लेखा सद य/Accountant Member               या यक सद य/Judicial Member
चे नई/Chennai,
                   th
7दनांक/Dated, the 9 March, 2018.
Kri.


आदे श क1 , त8ल9प अ:े9षत/Copy to:
       1. ,ाथ%क/Petitioner             2. ,.यथ//Respondent

3. आयकर आयु;त (अपील)/CIT(A) 4. आयकर आयु;त/CIT

5. 9वभागीय , त न ध/DR 6. गाड% फाईल/GF.