THE TAX RECOVERY OFFICER RANGE - 2 vs. SHRI BHISHMA PITHAMAHA

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 21ST DAY OF AUGUST, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MR. JUSTICE B.MANOHAR

ITA NO.715/2009

BETWEEN

1 COMMISSIONER OF INCOME TAX

C R BUILDING, ATTAVARA

MANGALORE

2 THE ASST. COMMR. OF INCOME TAX

CENTRAL CIRCLE, C R BUILDING

ATTAVARA, MANGALORE ... APPELLANTS

(BY SRI K V ARAVIND & E I SANMATHI, ADVs.)

AND

ISLAMIC ACADEMY OF EDUCATION ® NITHYANANDA NAGAR, DERALAKATTE MANGALORE

...RESPONDENT

(BY SRI S.PARTHASARATHI, SMT. JINITA CHATTERJI & SRI V.K.GURUNATHAN, ADVs.)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 12.6.2009 IN ITA 1399/BANG/2008 FOR THE ASSESSMENT YEAR 2006-07 PRAYING

TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – I, BANGALORE.

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

JUDGMENT

Heard Sri K.V.Aravind, learned counsel for the appellants and Sri S.Parthasarthi, learned counsel for the respondent and perused the record.

“i. Whether the Appellate Authorities were correct in holding that the assessee was to be treated in the status of Trust as the assessee had been granted registration under Section 12AA of the Act without appreciating that the assessee has contravened the provisions of Section 11(5) r.w.s.s 13(d)(i) and 13(2)(h) of the Act and therefore not exempted u/s.11 of the Act and should be treated as AOP as held by the Assessing Officer?

ii. Whether the Appellate Authorities were correct in holding that a sum of Rs.3,05,50,478/- treated as the income of the assessee as unaccounted donations, profit on sale of asset and other items after allowing depreciation and expenditure after deducting admitted income worked out to Rs.3,82,930/- by the Assessing Officer was liable to be set aside?”

from the expenditure of the assessee for the year in question and the Tribunal has remanded the matter to the Commissioner of Income Tax appeals which had allowed the deletion. Since the matter has already been remanded to the Appellate Commissioner, we are of the view that as the matter is yet to be decided, thus in our opinion, no substantial question of law arises for determination by this Court.

The appeal stands disposed of. No order as to costs.

Sd/-

JUDGE

Sd/-

JUDGE