-1- ITA No.45/2017 IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 21ST DAY OF NOVEMBER 2017 PRESENT HON BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND HON BLE MR. JUSTICE P.S.DINESH KUMAR INCOME TAX APPEAL NO.45/2017 BETWEEN : COMMISSIONER OF INCOME TAX (EXE) CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001 ...APPELLANT (BY SRI E.I.SANMATHI, ADVOCATE) AND : M/S.GAYATHRI NITHYA VIDYA TRUST NO.51/7-1, RATHNA AVENUE OFF. RICHMOND ROAD BANGALORE-560 001 ...RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT, 1961 PRAYING TO FORMULATE SUBSTANTIAL QUESTION OF LAW AND TO SET ASIDE ORDER DATED 13.01.2016 PASSED IN ITA NO.1256/BANG/2015 BY ITAT, 'B' BENCH, BENGALURU. THIS INCOME TAX APPEAL COMING ON FOR ORDERS, THIS DAY, ACTING CHIEF JUSTICE DELIVERED FOLLOWING: -2- ITA No.45/2017 JUDGMENT Ag.CJ (Oral): Learned counsel appearing for appellant fairly submits that question raised in this appeal is answered against appellant by this Court in DIT (Exemptions) v. M.A.Endowment Trust [(2013) 354 ITR 219 (Karn)]. Hence, both appeal and I.A.No.1/2017 are accordingly dismissed. Appeal dismissed. Sd/- ACTING CHIEF JUSTICE Sd/- JUDGE bkv Commissioner of Income-tax (EXE), Bangalore v. Gayathri Nithya Vidya Trust