DIRECTOR OF INCOME TAX (EXEMPTION) vs. GUJARAT CANCER AND RESEARCH INSTITUTE

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TAXAP/864/2013HC GujaratGJHC24043528201327 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 appeal was not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated 8th August, 2019. The circular establishes monetary limits for appeals before various authorities, including the High Court, which was set at Rs. 1,00,000. The court disposed of the appeal accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. The specific findings on the merits of the original dispute are not recorded as the appeal was disposed of on procedural grounds related to tax effect.

What were the facts?

The Director of Income Tax (Exemption) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal was against an order passed by an authority below, though the specific authority and the assessment year(s) are not recorded. The appeal was notified for an appropriate order due to low tax effect. The Revenue, represented by Mrs. Mauna M. Bhatt, appeared. The opponent, Gujarat Cancer and Research Institute, was served. The appeal was listed for disposal in light of Circular No. 17/2019 dated 8th August, 2019, issued by the CBDT, which sets monetary limits for filing appeals.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect as per Circular No. 17/2019? (Question of law) The Revenue argued that the appeal was not pressed due to the low tax effect, referencing Circular No. 17/2019. The judgment does not record any specific arguments from the assessee (Gujarat Cancer and Research Institute) on this point, other than their status as the opponent.

AI-generated summary — verify with the full judgment below

C/TAXAP/864/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 864 of 2013 ========================================================== DIRECTOR OF INCOME TAX (EXEMPTION) Versus GUJARAT CANCER AND RESEARCH INSTITUTE ========================================================== 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/864/2013 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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