Wp/22775/2021 Of M/S The Abraham Memorial Educational Trust v. The Commissioner Of Income Tax(Exemptions)
High Court
13 Dec 2021 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Wp/22775/2021 Of M/S The Abraham Memorial Educational Trust v. The Commissioner Of Income Tax(Exemptions)
Date of order
13 Dec 2021
Assessment year(s)
—
Outcome
Allowed
Case summary
In Wp/22775/2021 Of M/S The Abraham Memorial Educational Trust v. The Commissioner Of Income Tax(Exemptions), the High Court (2021) allowed the appeal. The decision went in favour of the assessee.
Decision: Petition is dismissed as.withdrawn reserving liberty in favour of the petitioner as sought|for in the memo.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 13 DAY OF DECEMBER, 2021
BEFORE|
THE HON’BLE MR JUSTICE S.R.KRISHNA KUMAR|$W.P.No.22775/2021(TIT)
BETWEEN
M/S. THE ABRAHAM MEMORIAL EDUCATIONAL|TRUST|SINGENA AGRAHARA VIA HUSKUR ROAD,APMC YARD, HUSKUR PO, ELECTRONIC CITYPHASE 2, BENGALURU - 560 099°(REPRESENTED BY ITSTRUSTEE, JESUS SUDHIRLALL, AGED ABOUT 42 YEARS, S/O SUDHIRMADHAVIJI LALL).
... PETITIONE
(BY SRI. SHARATH.S.,ADV., FOR SI. K.K.CHYTHANYA,ADV.,)
AND&
1]THE COMMISSIONER OF INCOME TAX,
(EXEMPTIONS)
6 FLOOR, UNITY BUILDING ANNEXE,
P.KALINGA RAO ROAD, MISSION ROAD,BENGALURU - 560 027.BENGALURU - 560 027.
2 _THE ASSISTANT COMMISSIONER OF INCOME|
TAX(EXEMP TIONS
6 FLOOR, UNITY BUILDING ANNEXE,P.KALINGA RAO ROAD, MISSION ROAD,BENGALURU - 560 027.P.KALINGA RAO ROAD, MISSION ROAD,BENGALURU - 560 027.
3.DEPUTY COMMISSIONER OF INCOME TAX,
(EXEMPTIONS)
6 FLOOR, UNITY BUILDING ANNEXE,
P.KALINGA RAO ROAD, MISSION ROAD,BENGALURU - 560 027.
... RESPONDENT
(BY SRI. E.LSANMATRHI, ADV.)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &22/ OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH|AS FAR AS THE PETITIONER [IS CONCERNED THEIMPUGNED REVIEW ORDER, DATED 2603.2019 PASSED BYTHE R-1, ENCLOSED AS ANNEXURE-A, ETC.
THIS PETITION COMING ON FOR ORDERS THIS DAY,THE COURT MADE THE FOLLOWING:
ORDER
1.Learned counsel for the petitioner has filed a memo dated|
13.12.2021, which reads as under:
“TneAavocatefor|thePetitioner,under.the|instructions, Numbly prays before this HonourableCourt that the above Petition may Kindly be allowed tobe withdrawn for the reason that subsequent to Tilingof the impugned Writ Petition on 07.12.2021 the FirstRespondent passed an Order, dated 08.12.2021disposing the pending stay petition with a direction topay 20% of the demand. Due to the said eventualitythe cause of action in the impugned Petitionmaterially changes.
Hence the Petitioner prays before this Hon'ble Courtto permit to withdraw the Petition with a liberty to file
fresh Writ Petition in order to impugn the Order dated08.17.7071."|
2.Memo is placed on record. Petition is dismissed as.withdrawn reserving liberty in favour of the petitioner as sought|for in the memo.
Sd/-JUDGE|
PKS
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