COMMISSIONER OF INCOME TAX, EXEMPTION, vs. RESHMI DEVI BHERCHAND GOGAD CHARITABLE

ITA/163/2017HC RajasthanRJHC01044256201705 September 2018Bench: SANGEET LODHA,DINESH MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the controversy involved in the present appeal is squarely covered by the judgment dated 11.05.2018 rendered by a Coordinate Bench of the same Court in D.B. Income Tax Appeal No.17/2018, Commissioner of Income Tax-Exemption, Jaipur Vs. Shri Suparasnath Jain Sangh Trust, Bharudi. In that prior judgment, the appeal preferred by the appellant Revenue, involving an identical question, was dismissed. Consequently, the High Court dismissed the present appeal in light of its prior decision in the case of Shri Suparasnath Jain Sangh Trust, Bharudi. The specific findings or reasoning from the cited judgment were not elaborated upon in this order, but the principle applied is that if an identical issue has been decided against the Revenue by a Coordinate Bench, the current appeal will follow the same fate.

What were the facts?

The appeal is filed by the Commissioner of Income Tax-Exemption, Jaipur (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT). The assessee is Reshmi Devi Bherchand Gogad Charitable Trust. The assessment year(s) are not specified. The appeal challenges a decision of the ITAT. The procedural history indicates that the parties have appeared before the High Court. The Revenue is the appellant, and the Trust is the respondent. The amount in dispute is not stated. The High Court notes that the controversy is covered by a previous judgment of a Coordinate Bench.

What were the issues?

1. Whether the present appeal is squarely covered by the judgment dated 11.05.2018 rendered by a Coordinate Bench of this Court in D.B. Income Tax Appeal No.17/2018- Commissioner of Income Tax-Exemption, Jaipur Vs. Shri Suparasnath Jain Sangh Trust, Bharudi. The Revenue argued that the controversy in the present appeal is identical to the one decided in the cited case. The Revenue relied on the judgment in Commissioner of Income Tax-Exemption, Jaipur Vs. Shri Suparasnath Jain Sangh Trust, Bharudi. The Trust did not present any specific arguments beyond acknowledging that the matter is covered by the aforementioned judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 163/2017 Commissioner Of Income Tax-Exemption, Jaipur. ----Appellant Versus Reshmi Devi Bherchand Gogad Charitable Trust, G-13-14, RIICO Industrial Area, IInd Phase, Pali. ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Anjay Kothari. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA Order 05/09/2018 Mr. Anjay Kothari, Advocate puts in appearance on behalf of respondent. Service is thus complete. Learned counsel appearing on behalf of parties submit that controversy involved in the present appeal is squarely covered by judgment dated 11.05.2018 rendered by Coordinate Bench of this Court in D.B. Income Tax Appeal No.17/2018- Commissioner of Income Tax-Exemption, Jaipur Vs. Shri Suparasnath Jain Sangh Trust, Bharudi, whereby the appeal preferred by appellant Revenue, involving identical question stand dismissed. Accordingly, this appeal is also dismissed in the light of decision of this Court in the case of Shri Suparasnath Jain Sangh Trust, Bharudi (supra). (DINESH MEHTA),J (SANGEET LODHA),J DJ/- 10

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