COMMISSIONER OF INCOME TAX vs. M/S PRAGATHI SOCIAL WELFARE TRUST,

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ITA/165/2016HC KarnatakaKAHC01023108201626 July 2017Bench: K.S.MUDAGAL,H.G.RAMESH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the question of law raised in the present appeal has already been answered against the appellant (the revenue) by this Court in the case of DIT (Exemptions) v. M.A. Endowment Trust [2013] 354 ITR 219 (Karn). The reasoning is based on the precedent established by the High Court in the cited case. The ratio decidendi is that if a similar question of law has been decided against the revenue by a coordinate bench of the High Court, then the appeal filed by the revenue on the same question should be dismissed. The operative direction is to dismiss the appeal. No issues were expressly left undecided.

What were the facts?

The Commissioner of Income Tax (Exemptions), Mangalore, has filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order dated 04.09.2015 passed by the Income Tax Appellate Tribunal, 'A' Bench, Bengaluru, in ITA No.818/Bang/2014. The appeal challenges the decision of the Tribunal concerning M/s. Pragathi Social Welfare Trust. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal involves the order of the Tribunal being challenged before the High Court.

What were the issues?

1. Whether the question of law raised in this appeal is answered against the appellant by this Court in DIT (Exemptions) v. M.A. Endowment Trust [2013] 354 ITR 219 (Karn)? Assessee's Contention: Not recorded. Revenue's Contention: The revenue, represented by the Commissioner of Income Tax (Exemptions), contends that the order passed by the Income Tax Appellate Tribunal is erroneous. The revenue relies on the fact that the question of law raised in the present appeal has been answered against the revenue by the Karnataka High Court in the case of DIT (Exemptions) v. M.A. Endowment Trust [2013] 354 ITR 219 (Karn).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.165/2016

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 26TH DAY OF JULY 2017

PRESENT

THE HON’BLE MR. JUSTICE H.G.RAMESH

AND

THE HON’BLE MRS. JUSTICE K.S.MUDAGAL

INCOME TAX APPEAL NO.165/2016

BETWEEN :

COMMISSIONER OF INCOME TAX (EXEMPTIONS), CENTRAL REVENUE BUILDINGS ATTAVARA, MANGALORE

...APPELLANT

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S.PRAGATHI SOCIAL WELFARE TRUST HOLY ANGEL’S CONVENT, BELVEDERE ANGELORE CHURCH ROAD NAGORI, MANGALORE

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT 1961, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND TO SET ASIDE THE APPELLATE ORDER DATED 04.09.2015 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN I.T.A. NO.818/BANG/2014.

THIS INCOME TAX APPEAL COMING ON FOR ADMISSION, THIS DAY, H.G.RAMESH J., DELIVERED THE FOLLOWING:

ITA No.165/2016

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JUDGMENT

H.G.RAMESH, J. (Oral):

Learned counsel for the appellant fairly submits that the question raised in this appeal is answered against the appellant by this Court in DIT (Exemptions) v. M.A. Endowment Trust [2013] 354 ITR 219 (Karn). The appeal is accordingly dismissed.

Appeal dismissed. Sd/- JUDGE

Sd/- JUDGE

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