THE PR COMMISSIONER OF INCOME TAX CIT (A) vs. M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST

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ITA No. 121 of 2020

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T G SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 121 OF 2020 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, CIT (A), CENTRAL CIRCLE, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 1, C.R.BUILDING, ATTAVARA, MANGALURU - 575 001. …APPELLANTS (BY SRI. ARAVIND K V., STANDING COUNSEL) AND: 1. M/S. NAVODAYA GRAMA VIKAS CHARITABLE TRUST, 14-7-1005, SDCC BANK LTD., HEAD OFFICE BUILDING, KODIALBAIL, MANGALURU - 575 003. PAN NO.AAATN7594E. …RESPONDENT (BY SRI.CHANDRASEKHAR V., ADVOCATE)

Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA

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ITA No. 121 of 2020

THIS ITA UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29/01/2020 PASSED IN ITA NO.1109/BANG/2018, FOR THE ASSESSMENT YEAR 2009-2010 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1109/BANG/2018 DATED 29/01/2020 FOR ASSESSMENT YEAR 2009-2010 AND ETC.,

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

JUDGMENT

Shri. Chandrasehkar, learned advocate for the respondent submits that the issue involved in this appeal is covered by the decision in Principal Commissioner of income Tax Vs. M/s. Navodaya Grama Vikas Charitable Trust1 and this Court has dismissed the said appeal vide order dated 15.11.2022.

1 ITA No.99 of 2020

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ITA No. 121 of 2020

No costs.

Sd/- JUDGE

Sd/- JUDGE

GH List No.: 1 Sl No.: 59