Hon’ble Shri. P. Mohanrajan, Judicial Member, presently posted at Hyderabad, has been promoted as the Vice President, Chandigarh Bench with effect from 18.5.2009

The following Hon’ble Members have been transferred in the same capacity, to the Benches of the Income Tax Appellate Tribunal as shown against their names. While the Hon’ble Members at sr. nos. 1 & 2 have been transferred with effect from 30th March 2009, those at sr. nos. 3 & 4 have been transferred with effect from 6th April 2009

Hon’ble Sri D. Manmohan, Vice President, Income tax Appellate Tribunal, Chandigarh Zone, Chandigarh (Hqr. at I.T.A.T. Visakhapatnarn Bench, Vizag ) has been transferred in the same capacity to the Income tax Appellate Tribunal, Mumbai Zone, Mumbai with effect from the forenoon of 16th March, 2009, vice Sri K.C. Singbai, Vice President, ITAT, Mumbai Zone.

My view, albeit prima facie, is that the soft-pedaling policy followed by the Madras High Court Judges has led to the present piquant situation. The lawyers appear to have been encouraged by the wrong ‘signals sent out and seemed to think that they could do anything and get away within the Court premises. Regretfully, far from being the upholders of the rule of law, the lawyers seem to have behaved as hooligans and miscreants. The incidents that transpired over a last month or so make it clear that the lawyers seemed to be under the impression that, because they are officers of the Court, they are immune from the process of law and that they could get away with any unlawful act without being answerable to the law enforcing agency. It is most unfortunate that the soft policy adopted by the Acting Chief Justice of Madras High Court and its administration sent out clearly
a wrong message that encouraged and emboldened the lawyers into becoming law breakers.

The following Hon’ble Members have been transferred at their own request in the same capacity, to the Benches of the Income Tax Appellate Tribunal as shown against their names with effect from the afternoon of 27th February, 2009

Hon’ble Shri R.V. Easwar, Judicial Member, Vice President of the Bangalore Bench of the Tribunal has been transferred as Vice President of the Ahmedabad Bench with effect from 30th January 2009. Hon’ble Shri K. P. T. Thangal , Judicial Member, Vice President of the Lucknow Bench of the Tribunal has been transferred as Vice President of the Bangalore Bench with effect from 30th January 2009.

Therefore, where industry or trade associations claim both to be charitable institutions as well as mutual organizations and their activities are restricted to contributions from and participation of only their members, these would not fall under the purview of the proviso to section 2(15) owing to the principle of mutuality. However, if such organizations have dealings with non-members, their claim to be charitable organizations would now be governed by the additional conditions stipulated in the proviso to section 2 (15).

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Hon’ble Shri R.P. Garg, Accountant Member, Vice President of the Delhi Bench of the Tribunal has been promoted as Senior Vice President with effect from 16th December 2008.

Hon’ble Shri D. Mammohan, Judicial Member, presently posted at Vishakapatnam, has been promoted as Vice President of the Chandigarh Bench of the Tribunal.

We wish the Hon’ble Members good luck.