THE DIRECTOR OF INCOME-TAX vs. M/S SRI KUTHETHUR GURURAJACHAR CHARITIES

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ITA/569/2013HC KarnatakaKAHC01046489201316 December 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the questions of law were covered by a previous decision in favor of the assessee. Therefore, the appeal was dismissed, with the questions of law answered in favor of the assessee and against the Revenue.

What were the facts?

The Director of Income-Tax (Exemption) appealed against an ITAT order in favor of M/s. Sri Kuthethur Gururajachar Charities. The appeal raised questions of law concerning the assessee's tax exemption status.

What were the issues?

Whether the questions of law raised in the appeal were covered by a prior High Court judgment. The core issue revolved around the tax exemption status of the assessee.

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 16TH DAY OF DECEMBER 2015

PRESENT

THE HON’BLE MR.JUSTICE VINEET SARAN

AND

THE HON’BLE MRS.JUSTICE S SUJATHA

ITA NO.569/2013

BETWEEN

1.

THE DIRECTOR OF INCOME-TAX EXEMPTION

C R BUILDING

QUEENS ROAD

BANGALORE.

2.

THE DIRECTOR OF INCOME-TAX EXEMPTION C R BUILDING QUEENS ROAD BANGALORE

…APPELLANTS (BY SRI K V ARAVIND, ADV.)

AND

M/S SRI KUTHETHUR GURURAJACHAR CHARITIES NO.29, CRESCENT ROAD HIGH GROUNDS BANGALORE - 560 001 ... RESPONDENT

(SHRI BY S PARTHASARATHI, ADV.)

THIS APPEAL IS FILED UNDER SECTION.260- A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA NO.1370/BANG/2012 DATED:21.06.2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DIRECTOR OF INCOME TAX (EXEMPTION), BANGALORE.

THIS APPEAL COMING ON FOR HEARING, THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING:

JUDGMENT

Heard the learned Counsel for the parties.

2.

Learned Counsel for the appellants has fairly stated that the questions of law raised in this appeal are covered by the decision of this Court dated 12.1.2015 in the case of ‘The Director of Income Tax Exemption Vs. M/s. Karnataka Badminton Assn., rendered in ITA No.165/2013, wherein the questions have been answered in favour of the Assessee and against the Revenue.

3.

Accordingly, for the reasons given in the aforesaid Judgment in Karnataka Badminton Assn.,’s case [supra], this appeal is dismissed and

3 the questions of law raised are answered in favour of the Assessee and against the Revenue.

Sd/-

JUDGE

Sd/-

JUDGE

AN/-

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