DIRECTOR OF INCOME TAX EXEMPTION vs. JESUIT CONFERENCE OF INDIA

PDF · subscribers
ITA/266/2013HC DelhiDLHC01009170201317 January 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of the provisions of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were explicitly kept open to be urged and addressed in an appropriate future case. No specific findings were made on the substantive merits of the appeal, as the dismissal was purely procedural based on the tax effect threshold.

What were the facts?

This appeal, ITA 266/2013, was filed by the Director of Income Tax (Exemption) against Jesuit Conference of India. The assessment year(s) are not specified in the order. The appeal challenges an order or action, the nature of which is not detailed. The procedural history is limited to the filing of this appeal. The amount in dispute is not explicitly stated, but the tax effect is noted to be below INR 2 Crores.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect being below INR 2 Crores, as per Circular No. 9/2024 dated 17 September 2024? (Question of law) The Assessee (Respondent) did not appear before the Court, and therefore, no arguments were recorded on their behalf. The Revenue (Appellant) contended that the appeal should be dismissed due to the low tax effect, citing Circular No. 9/2024.

AI-generated summary — verify with the full judgment below

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 266/2013

DIRECTOR OF INCOME TAX EXEMPTION .....Appellant Through: Mr. Abhishek Maratha, SSC Ms. Nupur Sharma, Mr. Apoorv Agarwal, Mr. Parth Semwal, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Himanshu Gaur & Mr. Kamakshraj Singh, Advs.

versus

JESUIT CONFERENCE OF INDIA .....Respondent

Through: None. CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

17.01.2025

1.

Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. 2. The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 17, 2025/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2025 at 16:24:18

Recent GST High Court judgments

Search GST case law →