PR.COMMISSIONER OF vs. M/S PODAR EDUCATION &

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ITA/863/2017HC KarnatakaKAHC01045369201705 December 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. The Acting Chief Justice, on behalf of the Court, noted that the learned counsel for the appellants (revenue) fairly submitted that the question raised in the appeal had already been answered against the appellants by this Court in the case of CIT v. Karnataka Reddy Janasangha [(2016) 389 ITR 229 (Karn)]. Based on this submission and the precedent, the appeal was accordingly dismissed. No specific findings on the merits of the case were made, as the dismissal was based on a prior ruling of the same court.

What were the facts?

The appellants, the Principal Commissioner of Income Tax (Exemptions) and the Deputy Commissioner of Income Tax(E), Circle-1, Bangalore, have filed an appeal under Section 260-A of the Income Tax Act, 1961. The appeal challenges an order dated May 31, 2017, passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Bangalore, in ITA No.765/Bang/2016. The assessment year in question is 2012-2013. The respondent is M/s Podar Education & Sports Trust. The appeal was filed seeking formulation of substantial questions of law and to set aside the ITAT's order.

What were the issues?

1. Whether the ITAT erred in its decision regarding the matter under appeal, which is contested by the revenue. The revenue's contention is that the question raised in the appeal has been answered against them by this Court in CIT v. Karnataka Reddy Janasangha [(2016) 389 ITR 229 (Karn)]. The assessee's arguments are not recorded in the judgment. The specific provision of law or the nature of the dispute is not detailed, other than it pertains to the assessment year 2012-2013 and the ITAT's order dated May 31, 2017.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.863/2017

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF DECEMBER 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.863/2017

BETWEEN :

1.

PR.COMMISSIONER OF

INCOME TAX (EXEMPTIONS)

MISSIONS ROAD, BANGALORE

2.

THE DEPUTY COMMISSIONER

OF INCOME TAX(E), CIRCLE-1

BANGALORE

...APPELLANTS

(BY SRI E.I.SANMATHI, ADVOCATE)

AND :

M/S PODAR EDUCATION & SPORTS TRUST 103/1, BASAVANPUR OFF. BANNERGATTA ROAD BANGALORE

...RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 31.05.2017 PASSED BY THE ITAT ‘A’ BENCH, BANGALORE IN ITA NO.765/BANG/2016, FOR THE ASSESSMENT YEAR 2012-2013.

ITA No.863/2017

-2-

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

JUDGMENT Ag.CJ (Oral):

Learned counsel for the appellants fairly submits that the question raised in this appeal is answered against the appellants by this Court in CIT v. Karnataka Reddy Janasangha [(2016) 389 ITR 229 (Karn)]. The appeal is accordingly dismissed.

Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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