DIRECTOR OF INCOME TAX (EXEMPTION) vs. JAN VIKAS TRUST

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TAXAP/1158/2014HC GujaratGJHC24045226201427 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dispose of the tax appeal in accordance with Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular establishes monetary limits for appeals, with a limit of Rs. 1,00,000 for appeals before the High Court. The appeal was not pressed by the Revenue due to the low tax effect, aligning with the policy outlined in the circular. The Court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the original dispute, as the appeal was disposed of on procedural grounds related to tax effect.

What were the facts?

The appeal was filed by the Director of Income Tax (Exemption) against Jan Vikas Trust. The appeal was listed for an appropriate order due to low tax effect. The appeal was to be disposed of in accordance with Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. The circular outlines monetary limits for appeals before various authorities, with a limit of Rs. 1,00,000 for appeals before the High Court. The judgment does not specify the assessment year(s) or the specific order under challenge, nor does it mention the amount in dispute.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect in light of Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee did not present any arguments. The appeal was not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019. Revenue's Contention: The Revenue, through its counsel, indicated that the appeal was not pressed due to the low tax effect, referencing Circular No. 17/2019, which sets monetary limits for appeals. The appeal was notified for disposal in light of this circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/1158/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1158 of 2014 ========================================================== DIRECTOR OF INCOME TAX (EXEMPTION) Versus JAN VIKAS TRUST ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MS DIPMALA S DESAI(6596) for the Opponent(s) No. 1 MS SHILPA R SHAH(796) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA

Date : 27/01/2020

ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 The Registry has notified the appeal for the purpose of passing an appropriate order. The captioned appeal has been notified because of the low tax effect. The appeal is to be disposed of keeping in mind the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 2 This tax appeal is not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 3 According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Page 1 of 2

C/TAXAP/1158/2014 ORDER Sr. No. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,000 3 Before Supreme Court 2,00,000 4 In view of the aforesaid, the appeal is disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) CHANDRESH Page 2 of 2

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