PR. COMMISSIONER OF vs. M/S VIDYANIKETAN EDUCATION

PDF · subscribers
ITA/1020/2017HC KarnatakaKAHC01046612201709 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, upon hearing the submission from the learned counsel for the appellants, noted that the issue raised in the appeal had been authoritatively decided by the Supreme Court in Commissioner of Income Tax v. Rajasthan and Gujarati Charitable Foundation, Poona. Consequently, the High Court found no merit in entertaining the appeal further. The principle established by the Supreme Court in the cited case would govern the present appeal. The High Court did not delve into the specifics of the ITAT's order or the facts of the case, relying solely on the Supreme Court's precedent. The operative direction was to dismiss the appeal.

What were the facts?

The appellants, the Principal Commissioner of Income Tax (Exemptions) and the Assistant Commissioner of Income Tax (Exemptions), have filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order dated 06.07.2017 passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench, Bengaluru. The appeal pertains to the assessment year 2011-2012 and challenges the ITAT's decision in ITA No.1513/BANG/2016. The respondent is M/s.Vidyaniketan Education and Cultural Trust. The High Court was considering the admission of this appeal.

What were the issues?

The primary issue before the High Court was whether to formulate a substantial question of law and set aside the order of the ITAT. The appellants' contention, as presented to the High Court, was that the question raised in their appeal had already been answered against them by the Hon'ble Supreme Court in the case of Commissioner of Income Tax v. Rajasthan and Gujarati Charitable Foundation, Poona (Civil Appeal No.7186/2014, dated 13.12.2017). The judgment does not record any specific arguments made by the respondent (M/s.Vidyaniketan Education and Cultural Trust).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.1020/2017

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF JANUARY 2018

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO. 1020/2017

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX [EXEMPTIONS]

MISSION ROAD, BANGALORE

2.

THE ASSISTANT COMMISSIONER

OF INCOME TAX [EXEMPTIONS]

CIRCLE 1, BANGALORE ...APPELLANTS

(BY SRI SANMATHI E I, ADVOCATE)

AND :

M/S.VIDYANIKETAN EDUCATION AND CULTURAL TRUST ULLAL CROSS ROAD ULLAL UPANAGAR BANGALORE-560056 PAN:AAATV 1618F

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE ORDER DATED 06.07.2017 PASSED BY THE ITAT, ‘C’ BENCH, BENGALURU IN ITA NO.1513/BANG/2016 FOR THE ASSESSMENT YEAR 2011-2012.

ITA No.1020/2017

-2- THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants submits that the question raised in this appeal is answered against the appellants by the Hon’ble Supreme Court in Commissioner of Income Tax v. Rajasthan and Gujarati Charitable Foundation, Poona (Civil Appeal No.7186/2014, DD 13.12.2017). The appeal is accordingly dismissed.

Appeal dismissed. Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →