Ita/471/2014 Of The Director Of Income Tax (Exemption) v. M/S Children Education Society

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 DAY OF OCTOBER, 2015) PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MR. JUSTICE B.MANOHAR. ITA NOs.471#4773/2014 BETWEEN 1.)THR DIRBCTOR OF INCOME|TAX (EXEMPTION),TAX (EXEMPTION), 3 FLOOR, C.R.BUILDINGS, QUEEN’S ROAD, | BANGALORE -560 O0O1 iaDBPUTY COMMISSIONBROF INCOME TAX (EXEMPTION)OF INCOME TAX (EXEMPTION) CIRCLE-1(3), BANGALORE-560 O01. _. APPBELLANTS (BY SRI. E.I.SANMATHI, ADV.,) AND M/S.CHILDREN EDUCATIONSOCIETY, NO.40, 1 PHASE, J.P.NAGAR, BANGALORE-560 078 RESPONDENT | (BY SRI A.SHANKAR & SRI M.LAVA, ADVs.)| THESE IJ[TAs. ARK FILED UNDER SEKC.260-A INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED|30.05.2014|PASSEDIN-ITA|NO.LITANO.1439,|16057/BANG/2012 & CO NO.5s0/BANG/2013, FOR THASSESSMENT YBAR 2008-09 WITH A PRAYER TO DECIDE|THE QUESTION OF LAW AND ETC., AND SET ASIDE THE|APPELLATK ORDER DATED 30.05.2014 PASSED BY THE!APPEBLLATETRIBUNAL,Cc’BENCH, BANGALOREKORA.Y.2008-09. | THRSEK [TAs. COMING ON FOR ADMISSION THISDAY,VINEET SARAN J.DELIVERED THR 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 therecord. 2 |These appeals have been filed raising thefollowing substantial question of law: “Whether the Tribunal ts correct in law!in holding that the respondent-assessee 1Sseligible for grant of registration under Section|ll 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 thatthe question in these appeals is covered by the decisionof this Court in the case otDirector of Income-Tax -vs- Garden City Educational Trust (2011) 330 ITR 480 (Karn),which has answered the question in favour ofthe assessee and against the Revenue. 4As such, for the reasons given in theaforesaid judgment of)Garden City (supra),theseappeals are|dismissedand the question of law is|answered in favour of the assessee and against theRevenue. TL| Sd/- JUDGE| Sd/-. JUDGE.