In an Income Tax Tribunal Appeal under Section 260-A, the High Court rejected the appeal filed by the Revenue against a Tribunal order. The judgment notes the Tribunal relied on a High Court decision affirmed by the Supreme Court, finding no substantial question of law.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[337s ]
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
THURSDAY, THE SECOND DAY OF NOVEMBER TWO THOUSAND AND TWENTY THREE
PRESENT
THE HON'BLE SRI JUSTICE P.SAM KOSHY
AND
THE HON'BLE SRI JUSTICE N.TUKARAMJI
I.T.T.A.No: I of 2020
lncome Tax Tribunal Appeal Under Section 2604 of the Income Tax Act, against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad in ITA No.2355/Hydl2O18, for assessment Yeat 2015-16 dated 22-OS2019 preferred against the Order of the Commissioner of tncome Tax (Appeals)-9, Hyderabad, lTA.No.10618/ClT(A)-9lHydl2O17-18 dated 14-09-2018 preferred against the Order of the Assistant Commissioner of lncome-lax (Exemptions), Hyderabad Circle, Hyderabad PAN/GIR No. AnAn I 0204K dated 26-12-2012.
Between:
The Principal Commissioner of lncome Tax - Exemptions, Hyderabad
..Appellant
AND
M/s- [nstitute for Development and Research in Banking Technology, (IDRBT), Hyderabad. PAN - A;AiqA10204K.
..Respondent
Counsel for the Appellant: Ms. K. MAMATA CHOUDARY
Counsel for the Respondent: None Appeared
The Court delivered the following: JUDGMENT
I I
TIII, I'oN'BLE SRI JUSTICE P.SAM KOSHY
AND
TII[] HoN'BLE SRI .IUSTICE N.TUKARA,I.II
I.T.T.A.No.9 of 202 0
JUD(; MENI'., tttt. tt,tn bla Sri Ju.;titt p.S.4M KoSHyt
Hcard i,1s.K.Mamata, Iearned counsel lor the appellant and
pcrlrsed the rnaterial on record
2
,l Given the lact that the Tribunal has relied upon thejudgn.rent of this High Coun itself in respect of the very same assessee and whicli lurther stands alfimed by rhe Hon'ble Supreme Court, we do not find
any substantial question of law made out by the appellant
closed
Sd/- B.S. CHIRANJEE JOINT REGIST R //TRUE COPY//
SECTION OFFICER
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DATED:0211112023
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tTTA.No.9 of 2020
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THE APPEAL IS REJECTED
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The Principal Commissioner of Income Tax - Exemptions, Hyderabad
M/s - [nstitute for Development and Research in Banking Technology, (IDRBT), Hyderabad
P. SAM KOSHY
N. TUKARAMJI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
