COMMISSIONER OF INCOME TAX(EXEMPTIONS) vs. EKLAVYA EDUCATION FOUNDATION

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TAXAP/656/2018HC GujaratGJHC24035878201827 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 held that the tax appeal was not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. The court noted the monetary limits specified in the circular, which indicate that appeals before the High Court have a monetary limit of Rs. 1,00,00,000. The appeal was disposed of on this basis. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific tax effect or the assessment year(s) are not recorded in the judgment.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions) against Eklavya Education Foundation. The Gujarat High Court was notified of the appeal for the purpose of passing an appropriate order. The appeal was brought to the court's attention due to a low tax effect. The court referenced Circular No. 17/2019, dated August 8, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi, which outlines monetary limits for appeals. The appeal was to be disposed of in light of this circular.

What were the issues?

1. Whether the appeal should be dismissed due to a low tax effect, as per Circular No. 17/2019. The Revenue argued that the appeal was not pressed in view of the low tax effect, citing Circular No. 17/2019. The circular establishes monetary limits for appeals before various authorities, including the High Court, where the limit is Rs. 1,00,00,000. The Revenue's contention was that if the tax effect of the appeal fell below this prescribed limit, it should not be pursued. The judgment does not record any arguments from the Assessee.

AI-generated summary — verify with the full judgment below

C/TAXAP/656/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 656 of 2018 ========================================================== COMMISSIONER OF INCOME TAX(EXEMPTIONS) Versus EKLAVYA EDUCATION FOUNDATION ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 DARSHAN R PATEL(8486) 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/656/2018 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) KUMAR ALOK Page 2 of 2

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