Karnataka High Court
The Director Of Income Tax vs M/S Dhyana Jyothi Trust on 10 March, 2014
Bench: Dilip B.Bhosale, B.Manohar
1
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 10th DAY OF MARCH 2014
PRESENT
THE HON'BLE MR. JUSTICE DILIP B BHOSALE
AND
THE HON'BLE MR. JUSTICE B MANOHAR
ITA.NO.660/2013
BETWEEN
THE DIRECTOR OF INCOME TAX
(EXEMPTIONS)
C R BUILDING, QUEENS ROAD
BANGALORE ... APPELLANT
(BY SRI E I SANMATHI, ADV.,)
AND
M/S DHYANA JYOTHI TRUST
CLOISTERED CARMEL ANNEXE
14, ALI ASKER ROAD
BANGALORE-560052 ... RESPONDENT
THIS ITA FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:06/08/2013 PASSED IN ITA NO.1372/BANG/2012, PRAYING TO: 1. DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BYTHE HON'BLE COURT AS DEEMED FIT. 2. SET ASIDE THE APPELLATE ORDER DATED: 06/08/2013 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, BANGALORE, AS SOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN APPEAL PROCEEDINGS NO.ITA NO.1372/BANG/2012.
THIS ITA COMING ON FOR ADMISSION, THIS DAY, Dilip B. Bhosale J., DELIVERED THE FOLLOWING: 2
PC:
Heard learned counsel for the revenue.
2. The revenue has impugned the order dated 06.08.2013 passed by the Income Tax Appellate Tribunal (for short 'Tribunal') raising objection to the observation made by the Tribunal while remanding the matter that for considering and deciding the issue afresh the decision of the Gujarat High Court in Director of Income-Tax (Exemption) -vs- Pannalalbhai Foundation (2013) 35 Taxmann.com 104 (Guj) be kept in view.
3. Learned counsel for the revenue submits that the judgment of the Gujarat High Court in Pannalalbhai Foundation (supra) is not applicable to the present case. His contention, in our opinion, can be raised before the DIT(Exemption). This cannot be a ground to challenge the order passed by the Tribunal. No substantial questions of law, in our opinion, is involved in this case. The justice would be done if we dispose of this appeal with the observation that the DIT (Exemption) shall consider the 3 matter on merits in accordance with law. All contentions of the parties are kept open including the contention that the judgment in Pannalalbhai Foundation (supra) is not applicable to the facts of the present case.
With these observations, the appeal is disposed of and consequently the interim application is also disposed of.
Sd/-
JUDGE Sd/-
JUDGE TL