THE COMMISSIONER OF INCOME TAX vs. SHRI MAHALINGESHWARA TEMPLE

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ITA/238/2024HC KarnatakaKAHC01056167202426 March 2025Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was not maintainable due to the monetary limit prescribed by a CBDT circular. The appeal was disposed of on this ground.

What were the facts?

The Income Tax Department filed an appeal against an order of the Income Tax Appellate Tribunal. The Tribunal had confirmed the order of the Appellate Commissioner and a rectification order.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court based on the monetary limits stipulated by CBDT circulars.

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:12703-DB ITA No. 238 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 238 OF 2024 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX EXEMPTIONS, 6TH FLOOR UNITY BUILDING ANNEXE P. KALINGA RAO ROAD, BENGALURU-560 027

2.

THE INCOME TAX OFFICER EXEMPTION WARD-1, GROUND FLOOR ALBUQUERQUE HOUSE, OPP. FORUM FIZA MALL PANDESHWAR, MANGALORE 575001 …APPELLANTS (BY SRI. ARVIND V. CHAVAN, ADVOCATE)

AND:

SHRI. MAHALINGESHWARA TEMPLE TEMPLE BUILDINGS, MAIN ROAD, PUTTUR-574 201 PAN: AAKTS4964R REPRESENTE BY ITS SECRETARY …RESPONDENT

THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22/03/2024 PASSED IN ITA NO.76/BANG/2024, ASSESSMENT YEAR 2021-2022 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE HON'BLE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 76/BANG/2024 DATED 22.03.2024 FOR ASSESSMENT 2021-2022 ANNEXURE-A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE RECTIFICATION ORDER DATED 07.03.2023 AND ETC.

Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:12703-DB ITA No. 238 of 2024

THIS APPEAL, COMING ON FOR ORDERS, 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)

This Appeal is not maintainable in view of the monetary limit described under Central Board of Direct Taxes Circular No.9/2024 dated 15.03.2024. Hence, appeal is disposed off as not maintainable. Liberty is reserved to seek revival, if it is otherwise maintainable by way of exception in view of Circular No.5/2024.

Registry to send a copy of this order through speed post to the respondent-Assessee, immediately.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE AM List No.: 1 Sl No.: 0

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