THE COMMISSIONER OF INCOME TAX (EXE) vs. M/S. GAYATHRI NITHYA VIDYA TRUST

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ITA/45/2017HC KarnatakaKAHC01021742201721 November 2017Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka dismissed the appeal filed by the Commissioner of Income Tax (Exe). The Acting Chief Justice, delivering the oral judgment, noted that the learned counsel for the appellant (Revenue) conceded that the question raised in the present appeal had been decided against the Revenue by the same High Court in the case of DIT (Exemptions) v. M.A.Endowment Trust [(2013) 354 ITR 219 (Karn)]. Consequently, following its own precedent, the Court held that no substantial question of law arose for consideration. The appeal and the accompanying I.A.No.1/2017 were accordingly dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The Commissioner of Income Tax (Exe), Bangalore, filed an Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Karnataka. The appeal challenges an order dated January 13, 2016, passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Bengaluru, in ITA No.1256/Bang/2015. The respondent in this appeal is M/s. Gayathri Nithya Vidya Trust. The High Court was to consider whether substantial questions of law arose from the ITAT's order. The appeal was filed by the Revenue against the assessee.

What were the issues?

1. Whether the substantial question of law, as sought to be formulated by the appellant (Revenue), arises for consideration in this appeal, given the ITAT's order dated 13.01.2016 in ITA No.1256/Bang/2015. Contentions: Assessee: No specific contentions are recorded for the assessee in the judgment. Revenue: The learned counsel for the appellant (Revenue) fairly submits that the question raised in this appeal has already been answered against the appellant by this 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.45/2017

-1- IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 21ST DAY OF NOVEMBER 2017

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.45/2017

BETWEEN :

THE COMMISSIONER OF INCOME TAX (EXE) CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560 001 ...APPELLANT

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S.GAYATHRI NITHYA VIDYA TRUST NO.51/7-1, RATHNA AVENUE OFF. RICHMOND ROAD BANGALORE-560 001

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF THE INCOME TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE THE ORDER DATED 13.01.2016 PASSED IN ITA NO.1256/BANG/2015 BY THE ITAT, 'B' BENCH, BENGALURU.

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

ITA No.45/2017

-2- JUDGMENT

Ag.CJ (Oral):

Learned counsel appearing 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)]. Hence, both the appeal and I.A.No.1/2017 are accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

bkv

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