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HC-KAR NC: 2025:KHC:38177-DB ITA No. 236 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 236 OF 2024 BETWEEN:
THE COMMISSIONER OF INCOME TAX EXEMPTIONS, 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560 027.
THE INCOME TAX OFFICER EXEMPTIONS, WARD NO.3 6TH FLOOR, UNITY BUILDING ANNEXE P. KALINGA RAO ROAD BENGALURU -560027. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.)
AND:
SAMAJA SEVA MANDALI NO.1, CHENNAMANA TANK, T R NAGAR, BANGALORE-560 028 PAN: AAETS3845H REP. BY ITS SECRETARY. …RESPONDENT (BY SRI. ANNAMALAI S., ADV.)
THIS APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.04.2024 PASSED IN ITANO.33/BANG/2024, ASSESSMENT YEAR 2018-2019, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA 33/BANG/2024 DATED 15.04.2024 FOR ASSESSMENT YEAR 2018-
Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2025:KHC:38177-DB ITA No. 236 of 2024
2019 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER, CONFIRMING THE ASSESSMENT ORDER PASSED BY THE INCOME TAX OFFICER, EXEMPTIONS, WARD-3, BENGALURU AND ETC.
THIS APPEAL, COMING ON FOR ORDERS, 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 learned counsel Sri.Aravind V. Chavan for appellants and learned counsel Sri.Annamalai.S., for respondent. Perused the entire appeal papers.
It is pointed out that the tax effect in the above appeal is Rs.1,52,12,009/-. Under Circular No.09/2024 dated 17.09.2024, the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes has enhanced the Monetary Limit to file appeals before the High Court to Rs.2,00,00,000/-. The said circular would apply even to pending appeals also.
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HC-KAR NC: 2025:KHC:38177-DB ITA No. 236 of 2024
In the light of the above, the appeal is dismissed as not maintainable. However, liberty is granted to the appellants to seek revival of the appeal, if any exceptions are made out.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (K. V. ARAVIND) JUDGE
NC CT:bms List No.: 1 Sl No.: 6