DCIT, EXEMPTION CIRCLE, GZB, GHAZIABAD vs. SATYAM EDUCATIONAL SOCIETY, ROORKEE COLLEGE OF ENGINEERING

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.7902/Del/2025 [For A.Y. 2018-19] ITA No.7903/Del/2025 [For A.Y. 2019-20] DCIT Vs. Satyam Educational Society 5th KM Canal Road Exemption Circle – GZB Bajuheri, Mehwarkalan, Haridwar – 247 667 Haryana PAN : AAEAS 2646 B (APPELLANT) (RESPONDENT) And CO No.9/Del/2026 [Arising out of ITA No.7902/Del/2025] [For A.Y. 2018-19] CO No.8/Del/2026 [Arising out of ITA No.7903/Del/2025] [For A.Y. 2019-20]

Satyam Educational Society Vs. DCIT 5th KM Canal Road Exemption Bajuheri, Mehwarkalan, Circle – GZB Haridwar – 247 667 Haryana PAN : AAEAS 2646 B (APPELLANT) (RESPONDENT) Assessee by Shri Rajeev Ahuja, Adv., Shri Harshit Ahuja, Adv. and Shri S. K. Gupta, C.A. Revenue by Ms. Ankush Kalra, Sr. D.R. Date of hearing: 20.05.2026 Date of Pronouncement: 20.05.2026

ITA Nos.7902 & 7903/Del/2025 CO Nos.9 & 8/Del/2026 Satyam Educational Society [For A.Ys. 2018-19 & 2019-20] ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

The above captioned two appeals by the Revenue and Cross Objection by the assessee are preferred against order of the ld. Commissioner of Income Tax (Appeals) – NFAC, Delhi dated 17.09.2025 under section 154 r.w.s 250 of the Income Tax Act 1961 (herein after referred as ‘the Act’) arising from the assessment order dated 17.09.2025, passed by the Assessing Officer under Section 147 read with section 144B of the Income Tax Act, 1961 (‘the Act’) concerning Assessment Years 2018-19 & 2018-19. 2. Since the underlying facts are common in the cross objections of the assessee and Revenue and pertain to same assessee, they were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. At the very outset, it was informed that the tax effect for the A.Y. 2018-19 is Rs.47,25,452/- and for the A.Y. 2019-20 is Rs.43,66,955/-, respectively. The tax effect for both the AYs are therefore below the prescribed limit as prescribed in the CBDT Circular No. 9/2024 dated 17.09.2024. Further, we are not apprised of any facts that these appeals fall under any exception clause of the said Circular. These appeals are accordingly, dismissed with liberty to the

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ITA Nos.7902 & 7903/Del/2025 CO Nos.9 & 8/Del/2026 Satyam Educational Society [For A.Ys. 2018-19 & 2019-20] revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 60 lakhs. CO Nos.9 & 8/Del/2026 : 4. As the appeals filed by the Revenue in ITA Nos.7902 & 7903/Del/2025 for A.Ys. 2018-19 & 2019-20, herein above have been dismissed on account of low tax effect, the cross objections filed by the assessee have become infructuous and likewise dismissed.

Sd/- Sd/- (SATBEER SINGH GODARA) (NAVEEN CHANDRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 27.05.2026 Priti Yadav, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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