THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE MYMUL RAITHA KALYANA TRUST,

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ITA/158/2024HC KarnatakaKAHC01034896202419 August 2025Bench: S.G.PANDIT,K. V. ARAVIND6 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals were not maintainable. The Court noted that the tax effect in the appeals was less than Rs. 2.00 crores. It referred to CBDT Circular No. 9/2024, dated September 17, 2024, which increased the monetary limit for filing appeals before the High Court to Rs. 2.00 crores. The Court stated that this circular is applicable to pending appeals as well. Consequently, the appeals were rejected as not maintainable. However, liberty was reserved for the Revenue to seek revival of the order if exceptions were made out.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (Exemptions) and the Assistant Commissioner of Income Tax (Exemptions) against orders of the Income Tax Appellate Tribunal (ITAT) for assessment years 2016-2017 and 2017-2018. The respondent is The Mymul Raitha Kalyana Trust. The appeals challenged ITAT orders dated January 2, 2024, which had confirmed the orders of the Appellate Commissioner and the Assistant Commissioner. The appeals were filed under Section 260-A of the Income Tax Act, 1961. The High Court of Karnataka was hearing these appeals.

What were the issues?

1. Whether the appeals filed by the Revenue are maintainable in light of the revised monetary limits for filing appeals before the High Court as per CBDT Circular No. 9/2024. The Revenue contended that the appeals were filed in accordance with the law applicable at the time of filing. They relied on the fact that the appeals were admitted and were being heard. The Revenue also implicitly argued for the maintainability of the appeals by presenting them for adjudication. The Respondent Trust did not present any arguments as the matter was decided on a preliminary procedural ground.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:32139-DB ITA No. 159 of 2024 C/W ITA No. 158 of 2024 ITA No. 161 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO.159/2024 C/W INCOME TAX APPEAL NO.158/2024 AND INCOME TAX APPEAL NO.161/2024

IN ITA NO. 159/2024

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) 6TH FLOOR, UNITY BUILDING ANNEXE P. KALINGA RAO ROAD BENGALURU-560027.

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1 AND THE INCOME TAX OFFICER, (EXEMPTIONS), WARD, MYSURU 6TH FLOOR, UNITY BUILDING ANNEXE P. KALINGA RAO ROAD BENGALURU-560027. …APPELLANTS

(BY SRI. ARAVIND V CHAVAN, SR. STANDING COUNSEL)

AND:

THE MYMUL RAITHA KALYANA TRUST SIDDARATH NAGAR, 14 MYMUL

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:32139-DB ITA No. 159 of 2024 C/W ITA No. 158 of 2024 ITA No. 161 of 2024

RAITHA KALYANA TRUST, MALE MAHADESHWARA ROAD, SIDDARATHNAGAR, MYSORE-570011 REP. BY ITS MANAGING DIRECTOR. …RESPONDENT (BY SRI. MADHUSUDHAN U. A., ADV.)

THIS APPEAL IS FILED UNDER SE.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02.01.2024 PASSED IN ITA NO.913/BANG/2023 FOR THE ASSESSMENT YEAR 2016-2017, PRAYING TO 1). FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; 2). ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME- TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.913/BANG/2023 DATED 02.01.2024 FOR ASSESSMENT YEAR 2016-2017 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1, BENGALURU AND ETC.

IN ITA NO. 158/2024

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560027.

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1, 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560027. ...APPELLANTS

(BY SRI. ARAVIND V CHAVAN, SR. STANDING COUNSEL)

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HC-KAR NC: 2025:KHC:32139-DB ITA No. 159 of 2024 C/W ITA No. 158 of 2024 ITA No. 161 of 2024

AND:

THE MYMUL RAITHA KALYANA TRUST, SIDDARATH NAGAR, 14 MYMUL RAITHA KALYANA TRUST, MALE MAHADESHWARA ROAD, MYSORE-570011 REP. BY ITS MANAGING DIRECTOR. ...RESPONDENT (BY SRI. MADHUSUDHAN U. A., ADV.)

THIS APPEAL IS FILED UNDER SE.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02.01.2024 PASSED IN ITA NO.996/BANG/2023 FOR THE ASSESSMENT YEAR 2017-2018, PRAYING TO 1). FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; 2). ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME- TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.966/BANG/2023 DATED 02.01.2024 FOR ASSESSMENT YEAR 2017-2018 ANNEXURE-A CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1, BENGALURU AND ETC.

IN ITA NO. 161/2024

BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560027.

2.

THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1, 6TH FLOOR, UNITY BUILDING ANNEXE,

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HC-KAR NC: 2025:KHC:32139-DB ITA No. 159 of 2024 C/W ITA No. 158 of 2024 ITA No. 161 of 2024

P. KALINGA RAO ROAD, BENGALURU-560027. ...APPELLANTS

(BY SRI. ARAVIND V CHAVAN, SR. STANDING COUNSEL)

AND:

THE MYMUL RAITHA KALYANA TRUST, SIDDARATH NAGAR, 14 MYMUL RAITHA KALYANA TRUST, MALE MAHADESHWARA ROAD, MYSORE-570011 REP. BY ITS MANAGING DIRECTOR. ...RESPONDENT (BY SRI. MADHUSUDHAN U. A., ADV.)

THIS APPEAL IS FILED UNDER SE.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 02.01.2024 PASSED IN ITA NO.923/BANG/2023 FOR THE ASSESSMENT YEAR 2016-2017, PRAYING TO 1). FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; 2). ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME- TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.923/BANG/2023 DATED 02.01.2024 FOR ASSESSMENT YEAR 2016-2017 ANNEXURE-A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE-1, BENGALURU AND ETC.

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HC-KAR NC: 2025:KHC:32139-DB ITA No. 159 of 2024 C/W ITA No. 158 of 2024 ITA No. 161 of 2024

THESE APPEALS, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Heard Sri.Aravind V Chavan, learned counsel for the appellants-Revenue and Sri.Madhusudhan U.A., learned counsel for the respondent.

2.

It is brought to our notice that the tax effect in the aforesaid appeals is less than Rs.2.00 crores. The Central Board of Direct Taxes under Circular No.9/2024 dated 17.09.2024 has increased the monetary limit to Rs.2.00 crores for filing the appeal before the High Court. The said Circular would be applicable to the pending appeals also.

3.

In view of the above Circular, the appeals would not be maintainable. Accordingly, all the appeals stand rejected as not maintainable.

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HC-KAR NC: 2025:KHC:32139-DB ITA No. 159 of 2024 C/W ITA No. 158 of 2024 ITA No. 161 of 2024

However, liberty is reserved to the Revenue to seek revival of the order, if exceptions are made out.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

MPK CT:bms List No.: 1 Sl No.: 52

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