COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. ASHOK GONDHIYA MEMORIAL TRUST

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TAXAP/575/2016HC GujaratGJHC24051851201607 January 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the Tax Appeal is not pressed by the appellant (Revenue) due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Since the appeal was not pressed, it was disposed of accordingly. The Court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No decision on the merits of the original dispute was made.

What were the facts?

The Commissioner of Income Tax (Exemptions) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal was against an order concerning Ashok Gondhiya Memorial Trust. The High Court noted that the appeal was listed for passing an appropriate order due to low tax effect, in line with Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular provides monetary limits for filing appeals. The appeal was not pressed by the appellant.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? Assessee's Contention: The assessee did not explicitly argue any points as the appeal was not pressed. However, the context implies that the assessee would benefit from the appeal being disposed of due to the low tax effect. The appeal was filed by the Revenue. Revenue's Contention: The Revenue, represented by Mr. Manish R. Bhatt, Senior Advocate, stated that the Tax Appeal is not pressed in view of the low tax effect, having regard to Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

C/TAXAP/575/2016 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 575 of 2016 ========================================================== COMMISSIONER OF INCOME TAX (EXEMPTIONS) Versus ASHOK GONDHIYA MEMORIAL TRUST ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 MUNJAAL M BHATT(8283) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE

Date : 07/01/2022

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 8 th 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 8 th 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/575/2016 ORDER DATED: 07/01/2022 Sr. No. Appeals/SLPs in Income-tax 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) (NISHA M. THAKORE,J) A. B. VAGHELA Page 2 of 2

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