Itta/191/2015 Of The Director Of Income Tax (Exemptions) v. G Pulla Reddy Charitable Trust

HON'BLE SRI JUSTICE G.CHANDRAIAH&HON’BLE SRI JUSTICE CHALLA KODANDA RAMI.T.T.A. No.191 of 2015 JUDGMENT:- (per GC,J) This Appeal is filed by the Revenue under Section 260-A ofthe Income Tax Act, 1961 (for short, “the Act”), questioning theorder dated 05.04.2013, passed by the Income Tax AppellateTribunal, Bench ‘A’, Hyderabad (in short “the Tribunal”), in I.T.A.No.1582/Hyd/2011, for the assessment year 2003-2004, raising thefollowing questions of law for consideration of this Court: i)Whether on the facts and in the circumstances of thecase and having regard to the jurisdiction order passedby the Director of Income Tax (Exemptions), Hyderabad,in F.No.DIT(E)/Tech(1)/Jursdn/2004-05, dt.10.12.2004,assigning jurisdiction over the case of the assessee trustto ADIT (E)-II, Hyderabad, the order of the ITAT holdingthat the DDIT(E)-II, Hyderabad has no jurisdiction overthe case of the assessee, is not perverse?”case and having regard to the jurisdiction order passedby the Director of Income Tax (Exemptions), Hyderabad,in F.No.DIT(E)/Tech(1)/Jursdn/2004-05, dt.10.12.2004,assigning jurisdiction over the case of the assessee trustto ADIT (E)-II, Hyderabad, the order of the ITAT holdingthat the DDIT(E)-II, Hyderabad has no jurisdiction overthe case of the assessee, is not perverse?” ii)Whether on the facts and in the circumstances of thecase, the ITAT is correct in law in holding that the DDIT(E)-II, Hyderabad, has no jurisdiction over the case of theassessee trust?”case, the ITAT is correct in law in holding that the DDIT(E)-II, Hyderabad, has no jurisdiction over the case of theassessee trust?” iii)Whether on the facts and circumstances of the case, theITAT is correct in law in quashing the reopening ofassessment by the DDIT(E)-II, Hyderabad in the case ofthe assessee trust?”ITAT is correct in law in quashing the reopening ofassessment by the DDIT(E)-II, Hyderabad in the case ofthe assessee trust?” When the matter is taken up for hearing, the learned SeniorStanding Counsel for the Department has fairly submitted that theissues involved in this matter are squarely covered by the judgmentdated 05.08.2014, passed in I.T.T.A.No.513 of 2014, wherein aDivision Bench of this Court dismissed the said appeal. In view of the same, we are of the opinion that the same result in I.T.T.A.No.513 of 2014 would follow in the present I.T.T.A. Accordingly, the questions of law raised in the present appealare answered in the affirmative i.e., in favour of the assessee andagainst the Revenue. A copy of the order dated 05.08.2014 passed by this Court inI.T.T.A. No.513 of 2014 be tagged on with this order. Accordingly, this Appeal is dismissed. No order as to costs. Miscellaneous Petitions, if any pending, shall also stand closed. ____________________ G. CHANDRAIAH, J ____________________________ CHALLA KODANDA RAM, J Date:08.10.2015ssv