RASHTREEYA SIKSHANA SAMITHI TRUST vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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ITA/285/2021HC KarnatakaKAHC01030266202105 June 2023Author: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Karnataka noted the submission made by the learned Senior Advocate for the appellant that the present appeal has become infructuous due to the dismissal of a connected appeal, ITA No.554/2018, on the same day. The Court placed the submission on record and accordingly dismissed the appeal as having become infructuous. No costs were awarded. The specific issues that were to be decided on merits, if the appeal had proceeded, are not recorded.

What were the facts?

The appellant, Rashtreeya Sikshana Samithi Trust, filed an Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, challenging an order dated 06.04.2018 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1732/BANG/2017 for the Assessment Year 2012-13. The appeal was filed before the High Court of Karnataka. The respondents are the Additional Commissioner of Income Tax and the Principal Commissioner of Income Tax, both from the Exemptions Range, Bangalore. The appeal was listed for final hearing.

What were the issues?

The appeal was filed under Section 260-A of the Income Tax Act, 1961, seeking to formulate substantial questions of law. The judgment does not explicitly state the substantial questions of law that were to be formulated. However, the appellant's counsel submitted that in view of the dismissal of a connected appeal, ITA No.554/2018, on the same day, the present appeal has become infructuous. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No. 285/2021

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 285 OF 2021

BETWEEN:

RASHTREEYA SIKSHANA SAMITHI TRUST RV TEACHERS COLLEGE BUILDING 2ND BLOCK, JAYANAGAR BENGALURU-560 011. REPRESENTED HEREIN BY ITS HON. SECRETARY MR. A.V.S. MURTHY PAN:AAATR0758A …APPELLANT

(BY SHRI. VIKRAM HUILGOL, SENIOR ADVOCATE A/W SHRI. SANDEEP HUILGOL, ADVOCATE)

AND: (BY SHRI. E.I. SANMATHI, STANDING COUNSEL)

1.

THE ADDITIONAL COMMISSIONER OF INCOME TAX EXEMPTIONS RANGE BANGALORE 3RD FLOOR, CR BUILDING No.1, QUEENS ROAD BANGALORE-560 001.

2.

PRINCIPAL COMMISSIONER OF INCOME-TAX EXEMPTIONS RANGE BANGALORE CR BUILDING No.1, QUEENS ROAD BANGALORE-560 001. …RESPONDENTS

Digitally signed by ANUSHA V Location: HIGH COURT OF KARNATAKA

ITA No. 285/2021

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.04.2018 PASSED IN ITA NO.1732/BANG/2017, FOR THE ASSESSMENT YEAR 2012-13, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC.,

THIS ITA, COMING ON FOR FINAL HEARING, THIS DAY, P.S.DINESH KUMAR, J., DELIVERED THE FOLLOWING:

JUDGMENT

Shri Vikram Huilgol, learned Senior Advocate for the appellant submits that in view of the dismissal of connected ITA No.554/2018 today, this appeal is rendered infructuous. His submission is placed on record.

2.

This appeal is accordingly dismissed as having become infructuous.

No costs.

Sd/- JUDGE

Sd/- JUDGE

AV List No.: 2 Sl No.: 32

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