The Commissioner of Income Tax v. Shri Mahalingeshwara Temple
Case brief
What is this about?
Karnataka HC (DB: Krishna S Dixit & Ramachandra D. Huddar JJ.) ITA No. 238 of 2024, decided 26.03.2025 — Department's S. 260-A appeal against ITAT Bengaluru order dt. 22.03.2024 in ITA No. 76/BANG/2024 (AY 2021-2022, confirming Appellate Commissioner's order; rectification order dt. 07.03.2023 sought to be confirmed) disposed of as NOT MAINTAINABLE, being below the monetary limit under CBDT Circular No. 9/2024 dt. 15.03.2024; liberty reserved to seek revival per exception in Circular No.5/2024; copy to assessee by speed post. Parties: CIT(Exemptions) & ITO Exemption Ward-1, Mangaluru v. Shri. Mahalingeshwara Temple, Puttur. No precedents cited.
What did the court decide?
Appeal disposed of as not maintainable; liberty reserved to seek revival if otherwise maintainable by way of exception in view of Circular No.5/2024; Registry directed to send a copy of the order through speed post to the respondent-Assessee immediately.