M/S UDUPI NIRMITI KENDRA vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/587/2022HC KarnatakaKAHC01055683202202 April 2025Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeals as having been withdrawn. This decision was based on a memo filed by the appellant's counsel, dated 02.04.2025. The memo stated that the appellant had filed an application under the Vivad Se Vishwas Scheme, 2024, and had received a Certificate in Form No. 2. In compliance with the scheme's provisions, the appellant prayed to withdraw the appeals. The Court permitted the withdrawal and accordingly disposed of the appeals.

What were the facts?

The appeals were filed by M/s Udupi Nirmiti Kendra against orders of the Income Tax Appellate Tribunal (ITAT), Bengaluru 'C' Bench. ITA No. 556 of 2022 pertains to Assessment Year 2013-2014, arising from ITA No. 1962/Bang/2018. ITA No. 587 of 2022 relates to Assessment Year 2016-2017, arising from ITA No. 947/Bang/2019. The appellant, a registered society, challenged the ITAT's decisions which were prejudicial to it. The appeals were filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

The High Court was to decide substantial questions of law concerning the orders passed by the ITAT. The specific questions of law were not detailed in the provided text, but the appeals challenged the ITAT's findings that were adverse to the assessee, M/s Udupi Nirmiti Kendra. The assessee sought to set aside the impugned orders. The revenue, represented by the Assistant Commissioner of Income Tax and Deputy Commissioner of Income Tax (Exemptions), was the respondent. No specific arguments from either side were recorded in the judgment excerpt.

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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NC: 2025:KHC:13740-DB ITA No. 556 of 2022 C/W ITA No. 587 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF APRIL, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 556 OF 2022 C/W INCOME TAX APPEAL NO. 587 OF 2022

IN ITA No. 556/2022: BETWEEN:

M/S UDUPI NIRMITI KENDRA (PAN AAATU1950D) A REGISTERED SOCIETY UNDER THE KARNATAKA SOCIETIES REGISTRATION ACT 1960) RAJATHADRI DC OFFICE COMPLEX ENDPOINT MANIPAL UDUPI 576104

(REPRESENTED BY ITS PROJECT DIRECTOR ARUN KUMAR S/O SURENDRA NAIR AGED ABOUT 45 YEARS) …APPELLANT (BY SRI. S. SHARATH, ADVOCATE FOR SRI. TATA KRISHNA, ADVOCATE)

AND:

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS )CIRCLE -1 MANGALURU-575001 …RESPONDENT (BY SRI. RAVI RAJ Y.V., ADVOCATE AND SRI. M. DILIP, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16.06.2022 PASSED IN ITA NO.1962/BANG/2018, FOR THE

Digitally signed by SHAKAMBARI Location: High Court of Karnataka

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NC: 2025:KHC:13740-DB ITA No. 556 of 2022 C/W ITA No. 587 of 2022

ASSESSMENT YEAR 2013-2014. PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU 'C' BENCH PASSED IN ITA NO. 1962/BANG/2018 FOR THE IMPUGNED AY 2013-14 DATED 16.06.2022 IN SO FAR AS THE SAME IS PREJUDICIAL TO THE APPELLANT, AS ENCLOSED IN ANNEXURE A AND PASS SUCH OTHER SUITABLE ORDERS INCLUDING ORDER AS TO COSTS AS THIS HON'BLE COURT MAY DEEM FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

IN ITA NO. 587/2022: BETWEEN: M/S UDUPI NIRMITI KENDRA (PAN AAATU1950D, A REGISTERED SOCIETY UNDER THE KARNAAKA SOCIETIES REGISTRATION ACT 1960) RAJATHADRI D C OFFICE COMPLEX, ENDPOINT, MANIPAL, UDUPI - 576104.

(REPRESENTED BY ITS PROJECT DIRECTOR, ARUN KUMAR, S/O.SURENDRA NAIR, AGED ABOUT 45 YEARS) ...APPELLANT (BY SRI. S. SHARATH, ADVOCATE FOR SRI. TATA KRISHNA, ADVOCATE)

AND: DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRLCE-1 MANGALURU-575001 ...RESPONDENT (BY SRI. RAVI RAJ Y.V., ADVOCATE AND SRI. M. DILIP, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260- A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 16.06.2022 PASSED IN ITA NO.947/BANG/2019 ASSESSMENT

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NC: 2025:KHC:13740-DB ITA No. 556 of 2022 C/W ITA No. 587 of 2022

YEAR 2016-2017 PRAYING THAT THIS HONBLE COURT MAY BE PLEASED TO A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. B) ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU C BENCH PASSED IN ITA. NO. 947/BANG/2019 FOR THE IMPUGNED AY 2016-2017 DATED 16.06.2022 TO THE APPELLANT, AS ENCLOSED IN ANNEXURE-A, AND C) PASS SUCH OTHER SUITABLE ORDERS INCLUDING ORDER AS TO COSTS AS THIS HONBLE COURT MAY DEEM FIT TO GRANT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY. THESE APPEALS, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR

ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

Learned counsel for the appellant has filed a memo dated 02.04.2025 seeking leave of this Court to withdraw the appeals. Memo reads as under:

"The Advocate for the Appellant, under the instructions, humbly submits that the Appellant has filed an application vide Form No.1 under Vivad Se Vishwas Scheme, 2024 with respect to the impugned Appeal. The Principal Chief Commissioner of Income Tax has issued a Certificate in Form No. 2.

It is submitted that the Appellant in compliance with the provisions of Direct Tax Vivad Se Vishwas Scheme, 2024 prays before this

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NC: 2025:KHC:13740-DB ITA No. 556 of 2022 C/W ITA No. 587 of 2022

Honourable Court to permit the Appellant to withdraw the Appeal.

2.

In view of the above, appeals are disposed off as having been withdrawn, in terms of the memo.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE

DH List No.: 1 Sl No.: 36

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