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

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TAXAP/871/2015HC GujaratGJHC24048021201527 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 is not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. The Court noted the revised monetary limits for appeals as per the circular, which stipulate that appeals before the High Court should not be filed if the tax effect is below Rs. 1,00,00,000. Consequently, the appeal was disposed of on this basis. The Court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No decision was made on the merits of the original dispute.

What were the facts?

This matter concerns a Tax Appeal filed by the Commissioner of Income Tax (Exemptions) against Ashok Gondhiya Memorial Trust. The appeal was listed for an order due to a low tax effect. The appeal was not pressed by the appellant in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board Direct Taxes. This circular outlines revised monetary limits for filing appeals. The High Court noted the new policy and the monetary limits for appeals before various judicial forums, including the High Court itself, which is Rs. 1,00,00,000. The appeal was disposed of based on this circular.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, in accordance with Circular No. 17/2019? Assessee's Contention: The assessee did not explicitly argue any points as the appeal was not pressed by the Revenue. Revenue's Contention: The Revenue submitted that the appeal is not pressed in view of the low tax effect, citing Circular No. 17/2019, dated August 8, 2019, which sets monetary limits for appeals. The Revenue relied on the revised policy for filing appeals, particularly the limit of Rs. 1,00,00,000 for appeals before the High Court.

AI-generated summary — verify with the full judgment below

C/TAXAP/871/2015 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 871 of 2015 ========================================================== THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) Versus ASHOK GONDHIYA MEMORIAL TRUST ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR HITESH V PATEL(6090) for the Opponent(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. Page 1 of 2

C/TAXAP/871/2015 ORDER 3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Sr.No. Appeals/SLPs in Income-tax matters Monetray

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) PALAK Page 2 of 2

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