PRINCIPAL COMMISSIONER OF vs. M/S. THE SOCIETY OF
What did the High Court hold?
The appellant's counsel submitted that the substantial question of law was covered by a Supreme Court judgment. Based on this submission, the High Court dismissed the appeal.
What were the facts?
The Income Tax Department filed an appeal against an order of the Income Tax Appellate Tribunal. The appeal was filed under Section 260-A of the Income Tax Act, 1961.
What were the issues?
Whether the substantial question of law in the appeal is covered by a Supreme Court judgment.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(1)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona130 citing3 Taxmann.com 127 · 2018 · SC
Before: AND
IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 5TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE Mr. JUSTICE RAVI MALIMATH AND THE HON’BLE Mr. JUSTICE A.S. BELLUNKE INCOME TAX APPEAL NO.1066 OF 2017 BETWEEN:
PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTIONS) UNITY BUILDING ANNEXE, P.KALINGA RAO ROAD (MISSION ROAD) BENGALURU – 560 027
THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1, BENGALURU
...APPELLANTS
(BY SRI. E.I.SANMATHI, ADVOCATE)
AND:
M/S. THE SOCIETY OF JESUS, MARY AND JOSEPH ST. STANISLAUS CONVENT NO.1, NILASANDRA ROAD BENGALURU
...RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 28/07/2017 PASSED IN ITA No.2156/BANG/2016, FOR THE ASSESSMENT YEAR 2012-13, PRAYING TO 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 AND SET ASIDE THE APPELLATE ORDER DATED:28/07/2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN ITA NO. 2156/BNG/2016 FOR A.Y. 2012-2013, AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.
THIS APPEAL COMING ON FOR ADMISSION, THIS DAY, RAVI MALIMATH, J., DELIVERED THE FOLLOWING:
J U D G M E N T
Appellants’ Counsel submits that the substantial question of law that arises for consideration in the appeal is since covered by the Judgment of the Hon’ble Supreme Court in the case of ‘COMMISSIONER OF INCOME TAX-III, PUNE v. RAJASTHAN & GUJARATI CHARITABLE FOUNDATION POONA’ reported in 2018 [89]
taxmann.com 127 [SC]. Hence, he pleads that the appeal be dismissed.
In view of the submission, appeal is dismissed.
Sd/-
Sd/-
JUDGE
JUDGE
More judgments on Section 260-A
- Rijwan vs Income Tax OfficerITA/3/202023 Sept 2026
- Manoj Gupta vs Commissioner of Income Tax (Appeals)…ITA/243/202618 Sept 2026
- Rajesh Kumar Gupta vs Income Tax Officer, JammuITA/20/20142 Apr 2026
- Late Shri Gopaliyengar Madabushi Muralidhar vs The Income Tax OfficerITA/16/202526 Feb 2026
- Shri K. Samba Siva Rao ( HUF), Hyd vs I.T.O., HydITTA/181/20109 Feb 2026
Recent GST High Court judgments
Search GST case law →- M/S Kalra Traders vs. Union Of INDIAUttarakhand · 26 Oct 2026
- Ms Isoft vs. The Commissioner State TaxUttarakhand · 26 Oct 2026
- M/S Sita Enterprises vs. Office Of The CommissionerUttarakhand · 26 Oct 2026
- Capri Global Capital LTD Through Represented By Its Law Officer Mr. Varun Kaljoria vs. The State Of Madhya Pradesh Through Principal SecretaryMadhya Pradesh · 26 Oct 2026
- Sri Tatiparthy Venkata Swamy vs. The State Of Andhra PradeshAndhra Pradesh · 25 Oct 2026