THE DIRECTOR OF INCOME TAX (EXEMPTION) vs. M/S CHILDREN EDUCATION SOCIETY

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ITA/474/2014HC KarnatakaKAHC01040736201405 October 2015Bench: B.MANOHAR,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the assessee is eligible for registration under Section 11 based on its earlier order granting registration under Section 12A. This decision was based on a previous judgment of the same court.

What were the facts?

The Revenue appealed against an ITAT order granting registration under Section 11 of the Income Tax Act to the assessee. The Revenue argued that the earlier order granting registration under Section 12A had not reached finality.

What were the issues?

Whether the Tribunal was correct in granting registration under Section 11 based on an earlier Section 12A registration that had not reached finality.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF OCTOBER, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B.MANOHAR

ITA NOs.474-476/2014

BETWEEN

1.

THE DIRECTOR OF INCOME TAX (EXEMPTION), 3RD FLOOR, C.R.BUILDINGS, QUEEN’S ROAD, BANGALORE-560 001.

2.

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE-1(3), BANGALORE-560 001

... APPELLANTS (BY SRI. E.I.SANMATHI, ADV.)

AND

M/S.CHILDREN EDUCATION SOCIETY, NO.40, 1ST PHASE, J.P.NAGAR, BANGALORE-560 078.

..RESPONDENT

(BY SRI A.SHANKAR & SRI M.LAVA, ADVS.,)

THESE ITAs. ARE FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 30.05.2014 PASSED IN ITA NO.1554/BANG/2012, ITA NO.1658/BANG/2012 & CO NO.51/BANG/2013, FOR THE ASSESSMENT YEAR 2009-2010 WITH A PRAYER TO DECIDE THE QUESTION OF LAW AND ETC., AND SET ASIDE THE APPELLATE ORDER DATED 30.05.2014 PASSED BY ITAT, ‘C’ BENCH, BANGALORE FOR ASSESSMENT YEAR 2009-10.

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

JUDGMENT

Heard Sri E.I.Sanmathi, learned counsel for the appellants as well as Sri A.Shankar and Sri M.Lava, learned counsel for the respondent and perused the record.

2.

These appeals have been ADMITTED on the following substantial question of law:

“Whether the Tribunal is correct in law in holding that the respondent-assessee is eligible for grant of registration under Section 11 of I.T.Act based on its earlier order granting registration under Section 12A to the

assessee, when the earlier order of the Tribunal has not reached finality”?

3.

Learned counsel for the parties agree that the question in these appeals is covered by the decision of this Court in the case of Director of Income-Tax –vs- Garden City Educational Trust (2011) 330 ITR 480 (Karn), which has answered the question in favour of the assessee and against the Revenue.

4.

As such, for the reasons given in the aforesaid judgment of Garden City (supra), these appeals are dismissed and the question of law is answered in favour of the assessee and against the Revenue.

Sd/-

JUDGE

Sd/-

JUDGE TL

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