Comnr.Of I.Tax v. Sathya Sai Trust

IN THE HIGH COURT OF ORISSA AT CUTTACK

ITA No.78 of 2008 Commissioner of Income Tax, Bhubaneswar ....

Appellant Mr. R.S.Chimanka,Sr.Advocate -versusShri Sathya Sai Trust ....

Respondent None

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK Order No.

ORDER

06.01.2022 06.

1. The question of law raised by the Appellant-Revenue arising from an order dated 13th December, 2007 of the Income Tax Appellate Tribunal in ITA No. 280/CTK/2007, confirming the order of the CIT dated 24th August, 2007 concerns the entitlement of the Respondent to the benefit of Section 80G (5) (vi) of the Income Tax Act, 1961.

2. Although this appeal was filed way back on15th April, 2008 it has not been admitted till date. Virtually, therefore, for almost 14 years the impugned order of the CIT affirmed by the ITAT, has held the field. The Court is of the considered view that no purpose will be served in admitting this appeal at this late a stage other than upsetting the prevailing status quo. Therefore, leaving

// 2 // the question of law open for decision in some other appropriate case, the appeal is disposed of.

(Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge kabita