Itta/83/2012 Of The Commissioner Of Income Tax v. Vincentian Andhra Society

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A.No.83 OF 2012 DATED: 2.7.2013 Between:The Commissioner of Income Tax … Appellant AndVincentian Andhra Society,Enikepadu,Krishna District. … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A.No.83 OF 2012 Judgment:(per the Hon’ble the Chief Justice Sri Kalyan JyotiSengupta) This appeal is sought to be admitted on thefollowing suggested questions of law: 1) Whether on the facts and in thecircumstances of the case, the Tribunal is correctin law in deleting the donation of Rs.77,15,000/-donated to a society, viz., Vicentian Society,Mysore, with religious objects ? 2) Whether on the facts and in thecircumstances of the case, the Tribunal is correctin law in deleting the expenditure incurred forreligious purposes, i.e., maintenance of priests,preachers and Seminary maintenance ? This appeal is preferred against the judgment andorder of the learned Tribunal dated 24.11.2010 in relationto assessment year 2007-08. We have heard the learned counsel for theappellant and gone through the impugned judgment of the learned Tribunal. It appears the learned Tribunal has decided thematter following its earlier judgment for the assessmentyear 2005-06 and also the order of the Commissioner ofIncome Tax (Appeals) for the assessment year 2006-07 inassessee’s own case. There is no statement that the order of the Tribunalin relation to assessment year 2005-06 has beenchallenged or upset. Similar is the situation so far as theorder of the Commissioner of Income Tax (Appeals) inrespect of assessment year 2006-07. In suchcircumstances, the issue has reached finality between theparties. Therefore, no question of admitting a non-issuetreating it to be an issue unnecessarily. The appeal is accordingly dismissed. ________________________ K.J. SENGUPTA, CJ ______________________ G. ROHINI, J 02.07.2013pnb