PRL COMMISSIONER vs. M/S GURU KRIPA RURAL

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ITA/226/2020HC KarnatakaKAHC01012855202022 July 2021Bench: SATISH CHANDRA SHARMA,R. NATARAJ3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals. The court considered the tax effect in light of CBDT Circular No. 3/2018 and found that the cases were not covered under paragraph 10 of the circular.

What were the facts?

The appeals were filed by the Income Tax Department against an order of the Income Tax Appellate Tribunal. The tax effect in the appeals was below the monetary limit prescribed by CBDT Circular No. 3/2018.

What were the issues?

Whether the appeals filed by the Revenue are maintainable given the tax effect and the CBDT circular on monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 22ND DAY OF JULY, 2021

PRESENT

THE HON’BLE MR.JUSTICE SATISH CHANDRA SHARMA

AND

THE HON’BLE MR.JUSTICE NATARAJ RANGASWAMY

I.T.A NO.226 OF 2020 C/W I.T.A NO.246 OF 2020, I.T.A NO.1 OF 2021 BETWEEN:

1.

PRL. COMMISSIONER OF INCOME TAX, (EXEMPTIONS) HUBLI.

2.

JOINT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) HUBLI. ...APPELLANTS (COMMON) (BY SRI. SANMATHI E.I., ADVOCATE)

AND:

M/S GURU KRIPA RURAL DEVELOPMENT EDUCATIONAL AND RESEARCH TRUST, GURUKRIPA SEVA ASHRAMA, BALLYOTTU MUTT HOSMARU, KARKALA, UDUPI-574104 PAN: AABTG5474B …RESPONDENT (COMMON) (BY SRI. RAMA MURTHY R., ADVOCATE)

2 IN I.T.A. NO.226/2020: THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 05.07.2019 PASSED IN ITA NO.401/BANG/2019, FOR THE ASSESSMENT YEAR 2015-2016 PRAYING THIS HON'BLE COURT TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT; (2) SET ASIDE THE APPELLATE ORDER DATED 05.07.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, BENGALURU, IN APPEAL PROCEEDINGS ITA NO.401/BANG/2019 (ANNEXURE-A) FOR THE ASSESSMENT YEAR 2015-2016 AS SOUGHT FOR IN THIS APPEAL, AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

IN I.T.A. NO.246/2020: THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 05.07.2019 PASSED IN ITA NO.399/BANG/2019, FOR THE ASSESSMENT YEAR 2013-2014 PRAYING THIS HON'BLE COURT TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT; (2) SET ASIDE THE APPELLATE ORDER DATED 05.07.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, BENGALURU, IN APPEAL PROCEEDINGS ITA NO.399/BANG/2019 (ANNEXURE-A) FOR THE ASSESSMENT YEAR 2013-2014 AS SOUGHT FOR IN THIS APPEAL, AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

IN I.T.A. NO.1/2021: THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 05.07.2019 PASSED IN ITA NO.400/BANG/2019, FOR THE ASSESSMENT YEAR 2014-2015 PRAYING THIS HON'BLE COURT TO (1) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT; (2) SET ASIDE THE APPELLATE ORDER DATED 05.07.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, BENGALURU, IN APPEAL PROCEEDINGS ITA NO.400/BANG/2019 (ANNEXURE-A) FOR THE ASSESSMENT YEAR 2014-2015 AS SOUGHT FOR IN THIS

3 APPEAL, AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE. THESE ITAs COMING ON FOR HEARING- INTERLOCUTORY APPLICATION THIS DAY, SATISH CHANDRA SHARMA, J., DELIVERED THE FOLLOWING: JUDGMENT

The present appeals are arising out of order dated 05.07.2019 passed by the Income Tax Appellate Tribunal in I.T.A. Nos.399 to 401/Bang/2019.

2.

In I.T.A. No.226/2020 the tax effect is Rs.40,700, in I.T.A. No.246/2020 the tax effect is Rs.1,13,700/- and in I.T.A. No.1/2021 the tax effect is Rs.77,200/-, and therefore, in the considered opinion of this Court in the light of the Circular No.3/2018 issued by Central Board Direct Taxes dated 11.07.2018 especially in the light of the fact that the cases are not covered under paragraph 10 of the Circular, the appeals are dismissed.

Sd/- JUDGE

Sd/- JUDGE hnm

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