Ita/660/2013 Of The Director Of Income Tax v. M/S Dhyana Jyothi Trust

IN THE HIGH COURT OF KARNATAKA AT BANGALORE. DATED THIS THE 10[th]DAY OF MARCH 2014. PRESENT THE HON‘'BLE MR. JUSTICE DILIP B BHOSALE AND| THE HON‘'BLE MR. JUSTICE B MANOHARITA.NO.660/ 2013 BETWEEN THE DIRECTOR OF INCOME TAX(EXEMPTIONS)C R BUILDING, QUEENS ROADBANGALORE | APPELLANT| (BY SRI EI SANMATHI, ADV.,) AND M/S DHYANA JYOTHI TRUSTCLOISTERED CARMEL ANNEXE14, ALI ASKER ROADBANGALORE-560052 ... RESPONDENT | THIS ITA FILED UNDER SEC.260-A OF INCOME TAX ACT 1961,ARISING OUT OF ORDER DATED:06/08/2013 PASSED IN ITANO.1372/BANG/2012, PRAYING TO: 1. DECIDE THE FOREGOINGQUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW ASMAY BE FORMULATED BYTHE HON'BLE COURT AS DEEMED FIT. 2. SETASIDE THE APPELLATE ORDER DATED: 06/08/2013 PASSED BY THEINCOME TAX APPELLATE TRIBUNAL, B BENCH, BANGALORE, ASSOUGHT FOR, IN THE RESPONDENT-ASSESSEE'S CASE, IN APPEALPROCEEDINGS NO.ITA NO.1372/BANG/2012.. THIS ITA COMING ON FOR ADMISSION, THIS DAY, Dilip B. Bnosale J.,DELIVERED THE FOLLOWING PC: Heard learned counsel! for the revenue. 2).Tne revenue nas impugned tne order dated06.08.2013 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 ofthe Gujarat High Court inDirector of Income-Tlax(Exemption) -vs- Pannalalbhai Foundation (2013)35 Taxmann.com 104 (Guj7)be Kept in view. ‘3.Learned counsel for the revenue submits that.the judgment of the Gujarat High Court in)Pannala/bna]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 theobservation that the DIT (Exemption) shall consider the) matter on merits in accordance with law. All contentions.of the parties are kept open including the contention that the judgment inPannalaijbhai Foundatio(supra) is not applicable to tne facts of the present case. With these opservations,the appeal is disposedof and consequently the interim application Is—also disposed of.| TL| Sd/- JUDGE| Sd/- JUDGE|