Itta/185/2017 Of The Director Of Income Tax (Exemptions) v. St.josphs Educational Society
High Court
05 Jun 2017 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Itta/185/2017 Of The Director Of Income Tax (Exemptions) v. St.josphs Educational Society
Date of order
05 Jun 2017
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itta/185/2017 Of The Director Of Income Tax (Exemptions) v. St.josphs Educational Society, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Issue: JAISWAL ITTA No.185 of 2017 JUDGMENT: (per SK, J) This appeal by the Revenue is sought to be filed under Section 260A of the Income-tax Act, 1961, for consideration of the following substantial question of law: Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is rig...
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
THE HON’BLE SRI JUSTICE SANJAY KUMARandTHE HON’BLE SRI JUSTICE M.S.K. JAISWAL
ITTA No.185 of 2017
JUDGMENT: (per SK, J)
This appeal by the Revenue is sought to be filed under Section 260A of the Income-tax Act, 1961, for consideration of the following substantial question of law:
Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the income of the assessee would be exempted u/S.11 of the Income-tax Act, 1961, even in the absence of approval u/S.10(23C)(vi) of the Act?
It is however brought to our notice that the very same question of law fell for consideration in ITTA.No.635 of 2015 and by judgment dated 13.07.2016, this Court dismissed the said appeal.
In that view of the matter, the question of law raised in this appeal does not need fresh consideration.
The appeal is accordingly dismissed.
No order as to costs.
5[th] JUNE, 2017.
___________________ SANJAY KUMAR, J
_________________
M.S.K. JAISWAL, J
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