High Court of Karnataka at Bengaluru · Judgments and reasoned final orders
The Commissioner of Income-Tax (Exemptions) & Anr. v. M/s. Anand Social and Education Trust
ITA No. 108 of 2022 c/w ITA No. 164 of 2022 ·
Following lead judgment in ITA No. 112/2022 (AY 2009-10), Revenue's appeals for AY 2008-09 challenging deletion of alleged unaccounted UG/PG/COMED-K fee additions dismissed.
1. FACTS OF THE CASE
The Revenue filed ITA No. 108 of 2022 and ITA No. 164 of 2022 under section 260A for AY 2008-09 against the common ITAT 'C' Bench order dated 29.05.2020 (in ITA No. 2542/Bang/2017 and ITA No. 2654/Bang/2017) deleting search-assessment additions for alleged unaccounted UG/PG and COMED-K fees in the hands of M/s. Anand Social and Education Trust.
2. DISCUSSION BY THE COURT
The Division Bench noted that by its detailed judgment dated 29.07.2026 in ITA No. 112/2022 and connected matter for AY 2009-10, it had already answered identical substantial questions of law in favour of the assessee and against the Revenue, and held that the said judgment squarely governed these appeals for AY 2008-09.
3. JUDICIAL DECISION
In terms of the lead judgment dated 29.07.2026 in ITA No. 112/2022, Substantial Questions of Law Nos. 1 and 2 in both appeals were answered in favour of the assessee and against the Revenue, Substantial Question of Law No. 3 was left open, and both appeals were dismissed.
4. OUTCOME
In favour of the assessee (M/s. Anand Social and Education Trust); Questions 1 & 2 answered for assessee, Question 3 left open, and Revenue appeals dismissed.
5. AKHB REVIEW POINT
AKHB analysis: Where search materials seized under section 132 pertain only to later years (AYs 2009-10 and 2014-15), extrapolated additions in earlier unabated/reopened block years such as AY 2008-09 fail for lack of year-specific incriminating evidence.
Source and verification
Reviewed from the complete 6-page official High Court judgment PDF (20260729_KAHC010120212021.pdf, SHA-256: 2688d474521b4b6086ff34638a26437199f4c88685b02eb253d6a48d5cfaa1f2).
Original PDF: 6 pages · SHA-256: 2688d474521b4b6086ff34638a26437199f4c88685b02eb253d6a48d5cfaa1f2
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Refers to the Income-tax Act, 1961 and allied statutory rules/circulars as applicable to the relevant assessment years.
No subsequent Supreme Court reversal or stay is recorded in the source judgment text.
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