THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. GUJARAT NATIONAL LAW UNIVERSITY

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TAXAP/296/2019HC GujaratGJHC24038853201927 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. The reasoning was based on Circular No. 17/2019, dated August 8, 2019, which sets monetary limits for filing appeals. Specifically, the circular indicates a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal was not pressed by the Revenue in view of the low tax effect and this circular, the Court disposed of the appeal accordingly. The Court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue regarding the merits of the assessment was decided.

What were the facts?

This matter concerns a tax appeal filed by the Commissioner of Income Tax (Exemptions) against Gujarat National Law University. The appeal was listed for an appropriate order by the Registry due to a 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. This circular outlines revised monetary limits for filing appeals. The appeal was not pressed by the appellant in light of this circular and the specified monetary limit for appeals before the High Court, which is Rs. 1,00,00,000.

What were the issues?

1. Whether the tax appeal filed by the Revenue is to be dismissed or disposed of in light of Circular No. 17/2019, dated August 8, 2019, due to a low tax effect. Assessee's Contentions: The assessee did not explicitly present arguments in the judgment. However, the appeal was not pressed by the appellant (Revenue) in view of the low tax effect and the provisions of Circular No. 17/2019. Revenue's Contentions: The Revenue, through its counsel, did not press the appeal. The decision to not press the appeal was based on Circular No. 17/2019, which establishes monetary limits for appeals. The appeal was filed by the Commissioner of Income Tax (Exemptions).

AI-generated summary — verify with the full judgment below

C/TAXAP/296/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 296 of 2019 ========================================================== THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) Versus GUJARAT NATIONAL LAW UNIVERSITY ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 RULE SERVED(64) 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/296/2019 ORDER Sr. No. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 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) GIRISH Page 2 of 2

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