Karnataka High Court
The Commissioner Of Income Tax ... vs The Mymul Raitha Kalyana Trust on 19 August, 2025
Author: S.G.Pandit
Bench: S.G.Pandit
-1-
NC: 2025:KHC:32139-DB
ITA No. 159 of 2024
C/W ITA No. 158 of 2024
ITA No. 161 of 2024
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 19TH DAY OF AUGUST, 2025
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE MR. JUSTICE K. V. ARAVIND
INCOME TAX APPEAL NO.159/2024
C/W
INCOME TAX APPEAL NO.158/2024 AND
INCOME TAX APPEAL NO.161/2024
IN ITA NO. 159/2024
BETWEEN:
1. THE COMMISSIONER OF INCOME TAX
(EXEMPTIONS)
6TH FLOOR, UNITY BUILDING ANNEXE
P. KALINGA RAO ROAD
BENGALURU-560027.
Digitally signed 2. THE ASSISTANT COMMISSIONER
by OF INCOME TAX (EXEMPTIONS),
MARIGANGAIAH
PREMAKUMARI CIRCLE-1 AND THE INCOME TAX OFFICER,
Location: HIGH (EXEMPTIONS), WARD, MYSURU
COURT OF 6TH FLOOR, UNITY BUILDING ANNEXE
KARNATAKA
P. KALINGA RAO ROAD
BENGALURU-560027.
...APPELLANTS
(BY SRI. ARAVIND V CHAVAN, SR. STANDING COUNSEL)
AND:
THE MYMUL RAITHA KALYANA TRUST
SIDDARATH NAGAR, 14 MYMUL
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NC: 2025:KHC:32139-DB
ITA No. 159 of 2024
C/W ITA No. 158 of 2024
ITA No. 161 of 2024
HC-KAR
RAITHA KALYANA TRUST,
MALE MAHADESHWARA ROAD,
SIDDARATHNAGAR, MYSORE-570011
REP. BY ITS MANAGING DIRECTOR.
...RESPONDENT
(BY SRI. MADHUSUDHAN U. A., ADV.)
THIS APPEAL IS FILED UNDER SE.260-A OF INCOME TAX
ACT 1961, ARISING OUT OF ORDER DATED 02.01.2024
PASSED IN ITA NO.913/BANG/2023 FOR THE ASSESSMENT
YEAR 2016-2017, PRAYING TO 1). FORMULATE THE
SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; 2). ALLOW
THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE
INCOME- TAX APPELLATE TRIBUNAL, BENGALURU IN ITA
NO.913/BANG/2023 DATED 02.01.2024 FOR ASSESSMENT
YEAR 2016-2017 ANNEXURE-A AND CONFIRM THE ORDER OF
THE APPELLATE COMMISSIONER CONFIRMING THE ORDER
PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX
(EXEMPTIONS), CIRCLE-1, BENGALURU AND ETC.
IN ITA NO. 158/2024
BETWEEN:
1. THE COMMISSIONER OF INCOME TAX
(EXEMPTIONS), 6TH FLOOR,
UNITY BUILDING ANNEXE,
P. KALINGA RAO ROAD,
BENGALURU-560027.
2. THE ASSISTANT COMMISSIONER
OF INCOME TAX (EXEMPTIONS)
CIRCLE-1, 6TH FLOOR,
UNITY BUILDING ANNEXE,
P. KALINGA RAO ROAD,
BENGALURU-560027.
...APPELLANTS
(BY SRI. ARAVIND V CHAVAN, SR. STANDING COUNSEL)
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NC: 2025:KHC:32139-DB
ITA No. 159 of 2024
C/W ITA No. 158 of 2024
ITA No. 161 of 2024
HC-KAR
AND:
THE MYMUL RAITHA KALYANA TRUST,
SIDDARATH NAGAR,
14 MYMUL RAITHA KALYANA TRUST,
MALE MAHADESHWARA ROAD,
MYSORE-570011
REP. BY ITS MANAGING DIRECTOR.
...RESPONDENT
(BY SRI. MADHUSUDHAN U. A., ADV.)
THIS APPEAL IS FILED UNDER SE.260-A OF INCOME
TAX ACT 1961, ARISING OUT OF ORDER DATED
02.01.2024 PASSED IN ITA NO.996/BANG/2023 FOR THE
ASSESSMENT YEAR 2017-2018, PRAYING TO 1).
FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE; 2). ALLOW THE APPEAL AND SET ASIDE
THE ORDERS PASSED BY THE INCOME- TAX APPELLATE
TRIBUNAL, BENGALURU IN ITA NO.966/BANG/2023 DATED
02.01.2024 FOR ASSESSMENT YEAR 2017-2018
ANNEXURE-A CONFIRMING THE ORDER PASSED BY THE
ASSISTANT COMMISSIONER OF INCOME TAX
(EXEMPTIONS), CIRCLE-1, BENGALURU AND ETC.
IN ITA NO. 161/2024
BETWEEN:
1. THE COMMISSIONER OF INCOME TAX
(EXEMPTIONS), 6TH FLOOR,
UNITY BUILDING ANNEXE,
P. KALINGA RAO ROAD,
BENGALURU-560027.
2. THE ASSISTANT COMMISSIONER
OF INCOME TAX (EXEMPTIONS),
CIRCLE-1, 6TH FLOOR,
UNITY BUILDING ANNEXE,
-4-
NC: 2025:KHC:32139-DB
ITA No. 159 of 2024
C/W ITA No. 158 of 2024
ITA No. 161 of 2024
HC-KAR
P. KALINGA RAO ROAD,
BENGALURU-560027.
...APPELLANTS
(BY SRI. ARAVIND V CHAVAN, SR. STANDING COUNSEL)
AND:
THE MYMUL RAITHA KALYANA TRUST,
SIDDARATH NAGAR,
14 MYMUL RAITHA KALYANA TRUST,
MALE MAHADESHWARA ROAD,
MYSORE-570011
REP. BY ITS MANAGING DIRECTOR.
...RESPONDENT
(BY SRI. MADHUSUDHAN U. A., ADV.)
THIS APPEAL IS FILED UNDER SE.260-A OF INCOME
TAX ACT 1961, ARISING OUT OF ORDER DATED
02.01.2024 PASSED IN ITA NO.923/BANG/2023 FOR THE
ASSESSMENT YEAR 2016-2017, PRAYING TO 1).
FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW
STATED ABOVE; 2). ALLOW THE APPEAL AND SET ASIDE
THE ORDERS PASSED BY THE INCOME- TAX APPELLATE
TRIBUNAL, BENGALURU IN ITA NO.923/BANG/2023 DATED
02.01.2024 FOR ASSESSMENT YEAR 2016-2017
ANNEXURE-A CONFIRMING THE ORDER OF THE APPELLATE
COMMISSIONER AND CONFIRM THE ORDER PASSED BY
THE ASSISTANT COMMISSIONER OF INCOME TAX
(EXEMPTIONS), CIRCLE-1, BENGALURU AND ETC.
-5-
NC: 2025:KHC:32139-DB
ITA No. 159 of 2024
C/W ITA No. 158 of 2024
ITA No. 161 of 2024
HC-KAR
THESE APPEALS, COMING ON FOR HEARING, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.G.PANDIT
AND
HON'BLE MR. JUSTICE K. V. ARAVIND
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
Heard Sri.Aravind V Chavan, learned counsel for the
appellants-Revenue and Sri.Madhusudhan U.A., learned
counsel for the respondent.
2. It is brought to our notice that the tax effect in the
aforesaid appeals is less than Rs.2.00 crores. The Central
Board of Direct Taxes under Circular No.9/2024 dated
17.09.2024 has increased the monetary limit to Rs.2.00
crores for filing the appeal before the High Court. The said
Circular would be applicable to the pending appeals also.
3. In view of the above Circular, the appeals would not
be maintainable. Accordingly, all the appeals stand
rejected as not maintainable.
NC: 2025:KHC:32139-DB
HC-KAR
However, liberty is reserved to the Revenue to seek
revival of the order, if exceptions are made out.
Sd/-
(S.G.PANDIT)
JUDGE
Sd/-
(K. V. ARAVIND)
JUDGE
MPK
CT:bms
