Learned Standing Counsel Appearing For Theappellant/Revenue Submitted That The Substantial Questions Of Lawraised In This Appeal Have Been Decided Against The R v. Commissioner Of Income Tax (2020) Scc Onlinesc 293

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE IA No. GA/1/2019(Old No. GA/202/2019inITA/128/2019 COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATAVS.SARASWATI SEWA NYAAS BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAM A N DTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate: December 2, 2021. Appearance :Mr. Sudarshan Lamba, Adv.… for the appellant/revenue Mr. Ananda Sen, Adv.… for the respondent The Court : This appeal filed by the revenue under Section260A of the Income Tax Act, 1961 (the Act, in brevity) is directedagainst the order dated 16[th] May, 2018 in ITA No. 1595 and1597/Kol/2017 passed by the Income Tax Appellate Tribunal “A”Bench, Kolkata (the Tribunal) for the assessment year 2017-18. Thisappeal was admitted on 13[th] November, 2019 on the followingsubstantial question of law :- Whether on the facts and in the circumstances of thecase, the tribunal has applied section 12AA of the IncomeTax Act read with section 80G(5)(vi) of the Income Tax Act,1961 correctly ? We have heard Mr. Sudarshan Lamba, learned standingcounsel appearing for the appellant/revenue and Mr. Ananda Sen,learned counsel appearing for the respondent/assessee. Learned standing counsel appearing for theappellant/revenue submitted that the substantial questions of lawraised in this appeal have been decided against the revenue in adecision of the Hon’ble Supreme Court in Ananda Social andEducational Trust vs. Commissioner of Income Tax (2020) SCC OnLineSC 293. Thus following the said decision, the appeal is dismissedand the substantial questions of law are answered against therevenue. Consequently, connected application, if there be any, standsdismissed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)