COMMISISONER OF vs. M/S PODAR EDUCATION TRUST

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ITA/288/2016HC KarnatakaKAHC01031164201624 January 2018Bench: L.NARAYANA SWAMY (AG.CJ),P.S.DINESH KUMAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the first two substantial questions of law were already decided against the revenue by the Supreme Court in a similar case. The third question was kept open for future consideration.

What were the facts?

The Commissioner of Income Tax (Appeals) filed an appeal against an order passed by the ITAT. The appeal raised substantial questions of law concerning the assessment year 2010-11.

What were the issues?

Whether the substantial questions of law raised in the appeal were correctly decided by the ITAT, considering previous Supreme Court judgments.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

ITA No.288/2016

-1-

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24TH DAY OF JANUARY 2018

PRESENT

THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE

AND

THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.288/2016

BETWEEN :

1.

COMMISSIONER OF INCOME TAX

(EXEMPTIONS) MISSION ROAD

BANGALORE

2.

THE ASSISTANT DIRECTOR

OF INCOME TAX (E) CIRCLE

17(2), BANGALORE

...APPELLANTS

(BY SRI SANMATHI E.I, ADVOCATE)

AND :

M/S PODAR EDUCATION TRUST 103/1, BASAVANPUR OFF. BANNERGATTA ROAD BANGALORE

...RESPONDENT

(BY SRI UDAY SHANKAR R.M, ADVOCATE)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 30.09.2015 PASSED BY THE ITAT ‘C’ BENCH, BENGALURU IN ITA NO.1023/BANG/2014 FOR THE ASSESSMENT YEAR 2010-11.

ITA No.288/2016

-2-

THIS INCOME TAX APPEAL COMING ON FOR HEARING, THIS DAY, THE ACTING CHIEF JUSTICE DELIVERED THE FOLLOWING:

JUDGMENT

Ag.CJ (Oral):

Learned Counsel appearing for the appellants fairly submits that the first and second substantial questions of law raised in the appeal are answered against the appellants by the Hon’ble Supreme Court in Commissioner of Income Tax-III, Pune v. Rajasthan and Gujarati Charitable Foundation, Poona in Civil Appeal No.7186 of 2014 and the third substantial question of law raised in the appeal may be kept open to be examined in an appropriate case. The appeal is accordingly dismissed by keeping the third question open. Appeal dismissed.

Sd/-

ACTING CHIEF JUSTICE

Sd/-

JUDGE

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