Ita/191/2014 Of Commissioner Of Income Tax v. M/S. St. George

IN THB HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20[th]DAY OF JANUARY 2015 PRESENT THER HON’BLE MR. JUSTICE N.KUMARAN 1 THER HON’BLE MR. JUSTICE B.VBEBRAPP 1.T.A. NO. 191 of 2014 BETWEEN: 1.|Commissioner of Income tax, C. R. Building, Queens Road, Bangalore - 560 O01 oD Deputy Director of| Income Tax (Exemptions),| Circle-17(2), Bangalore. _ APPRHLLANTS (By Sri. E. I. Sanmathi, Adv.) AND :. M/s. St. George, Educational and Charitable Trust, OMBR Layout, 3[&.]Main, 4[th]Cross, Banaswadi, Bangalore -43RBSPONDENT| (By Sri. A. Shankar & sri. M. Lava, Advs.) . . . . This I.T.A. is filed under Section ZJO0OA of thIncome Tax Act, 1961, arising out of order dated03.01.2014 passed in ITA No.783/Bang/2013, for theAssessment Year 2009-10 praying to: 5"6Decide the foregoing question of law and/orsuch other questions of law as may beformulated by the Hon’ble Court as deemedfit. |such other questions of law as may beformulated by the Hon’ble Court as deemedfit. | 5""6Setasidetheappellateorderdated03.01.2014 passed by the ITAT, ‘B’ Bench,Bangalore, as sought for, in the respondent-assessee’s case, in appeal proceedings No.L.T.A. No.783/Bang/2013 tor Assessment yearA2O0O09-1003.01.2014 passed by the ITAT, ‘B’ Bench,Bangalore, as sought for, in the respondent-assessee’s case, in appeal proceedings No.L.T.A. No.783/Bang/2013 tor Assessment yearA2O0O09-10 This I.T.A. coming on foradmission,this day,N.Kumar J., delivered the following: JUDGMENT The Revenue has preferred this appeal against the order passed by the Tribunal confirming the orderpassed by the First Appellate Authority condoning thedelay in filing the application under Section 12AA of the Income-Tax Act 1961 (for short, hereinafter referred toas the Act) and issuing a direction to grant registrationunder Section 12AA of the Act retrospectively. In passing the aforesaid order, the Tribunal has followedits earlier order in the assessee’s case itself. 2. It is submitted that the appeal preferred by theRevenue against the earlier case is dismissed by thisCourt. Now the matter is pending before the ApexCourt. Under these circumstances, we do not find anyjustification to entertain this appeal as the questioninvolved in this appeal is already covered. In that view of the matter, we do not see any substantial question oflaw, which arises for consideration in this appeal. Accordingly, appeal is_dismissed-at the stage of admission. Sd/-. JUDGE Sd/-. JUDGE| SPS