(M.R. Shah and Krishna Murari, JJ.)
Civil Appeal No. of 2022 (@ Special Leave Petition (C) No. 12252/2018), decided on September 8, 2022
Commissioner of Income Tax (Exemptions) _____________ Appellant;
v.
Jaipur Development Authority ______________________ Respondent.
With
Civil Appeal No. of 2022 (@ Special Leave Petition (C) No. 23739/2018)
Civil Appeal No. of 2022 (@ Special Leave Petition (C) No. 12252/2018) and Civil Appeal No. of 2022 (@ Special Leave Petition (C) No. 23739/2018)
The Order of the court was delivered by
Order
1. Leave granted.
2. Feeling aggrieved and dissatisfied with the impugned judgment and orders dated 06-09-2017 passed by the High Court of Rajasthan, Jaipur Bench in D.B. ITA Nos. 218/2017 and 113/2016 respectively, the Revenue has preferred the present appeals.
3. By the impugned judgment and orders, the High Court has dismissed the appeals preferred by the Revenue by granting the benefit to the respondent/Assessee under Section 10(20) of the Income Tax Act, 1961 (for short, ‘the IT Act). It is conceded by the learned counsel appearing on behalf of the respondent, that respondent/Assessee never claimed the benefit under Section 10(20) of the IT Act and according to the respondent, it was a case of Sections 11 and 12 of the IT Act.
4. In view of the above, when even respondent/Assessee never claimed the benefit under Section 10(20) of the Income Tax Act, 1961, the High Court is not justified in dismissing the appeals by granting the benefit to the respondent/Assessee under Section 10(20) of the IT Act. Under the circumstances, the impugned judgment and orders passed by the High Court are unsustainable and the matters are to be remanded to the High Court to consider the appeals afresh in accordance with law and on its own merits.
5. In view of the above and for the reasons stated hereinabove, the present appeals succeeds. The impugned judgment and orders passed by the High Court are hereby quashed and set aside. The matters are remanded to High Court to consider the appeals afresh in accordance with law and on its own merits. The aforesaid exercise shall be completed within a period of six months from the date of receipt of copy of the present order.
6. The Appeals are accordingly allowed to the aforesaid extent. No costs.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No. 12252/2018
(Arising out of impugned final judgment and order dated 06-09-2017 in DBITA No. 218/2017 passed by the High Court of Judicature for Rajasthan at Jaipur)
Commissioner of Income Tax (Exemptions).….Petitioner(s)
v.
Jaipur Development Authority.….Respondent(s)
WITH
SLP(C) No. 23739/2018 (XV)
Date: 08-09-2022 This petition was called on for hearing today.
(Before M.R. Shah and Krishna Murari, JJ.)
UPON hearing the counsel the Court made the following
ORDER
7. Leave granted.
8. The appeals are allowed in terms of the signed order.
9. Pending application(s) shall stand disposed of.
———
