SHREE GANGADHARESHWARA EDUCATIONAL TRUST vs. THE DIRECTOR OF INCOME TAX (EXEMPTIONS)

PDF · subscribers
ITA/295/2010HC KarnatakaKAHC01056365201014 November 2018Bench: RAVI MALIMATH,K.NATARAJAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, upon hearing the submission from the appellant's counsel, noted that the appeal had become infructuous in view of a subsequent order passed by the same Court in connected appeals (ITA No.296 of 2010 and ITA No.38 of 2012), where the relief had been granted. Consequently, the Court accepted the submission made by the appellant's counsel. The operative direction was to dispose of the appeal as infructuous. No specific findings on the merits of the original ITAT order were made, as the appeal was decided on a procedural ground. The principle that can be cited is that an appeal can be disposed of as infructuous if subsequent events or related judgments have rendered the subject matter moot.

What were the facts?

The appellant, Shree Gangadhareshwara Educational Trust, filed an Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, challenging an order passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1175/BANG/2009, dated March 31, 2010. The appeal was filed before the High Court of Karnataka. The respondent was the Director of Income Tax (Exemptions). The appellant's counsel submitted that a subsequent order passed by the same High Court in ITA No.296 of 2010 along with ITA No.38 of 2012 has rendered this appeal infructuous, as the relief sought has been granted in those related appeals.

What were the issues?

1. Whether the present appeal has become infructuous in light of the subsequent order passed by the High Court in connected appeals (ITA No.296 of 2010 and ITA No.38 of 2012)? (Question of fact and law, turning on the procedural history and the outcome of related litigation). Assessee's Contention: The learned counsel for the appellant submitted that the appeal has become infructuous due to a subsequent order passed by this Court in ITA No.296 of 2010 along with ITA No.38 of 2012, wherein the relief has been granted. Revenue's Contention: The judgment records no specific argument from the revenue's side regarding the infructuous nature of the appeal. However, the court's decision implies acceptance of the appellant's submission.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

ON THE 14TH DAY OF NOVEMBER, 2018

BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH

AND

THE HON'BLE MR. JUSTICE K. NATARAJAN

INCOME TAX APPEAL NO.295 OF 2010

BETWEEN:

SHREE GANGADHARESHWARA EDUCATIONAL TRUST, REPRESENTED BY ITS TRUSTEE, DHANANJAYA G., No.214, MAGADI MAIN ROAD, SUNKADAKATTE, BANGALORE.

... APPELLANT

(BY SRI A. SHANKAR & SRI M. LAVA, ADVOCATES)

AND:

THE DIRECTOR OF INCOME TAX (EXEMPTIONS) C.R. BUILDING, QUEENS ROAD, BANGALORE.

... RESPONDENT

(BY SRI K.V. ARAVIND, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDER OF THE TRIBUNAL IN I.T.A. NO.1175/BANG/2009, DATED 31-3-2010 VIDE ANNEXURE-A, AND ETC.

THIS INCOME TAX APPEAL COMING ON FOR HEARING, THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:

J U D G M E N T

Learned counsel for the appellant submits that in view of the subsequent order passed by this Court in I.T.A. No.296 of 2010 along with I.T.A. No.38 of 2012, this appeal has become infructuous, since the relief has been granted in the aforesaid order.

In view of the submission made, the appeal stands disposed off.

SD/-

SD/- JUDGE

JUDGE

kvk

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 →