C.I.T. I- JODHPUR vs. SHRI SACHIYAYA MATAJI TRUST, OSIAN

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ITA/105/2014HC Rajasthan2026:RJ-JD:22927-DB13 May 2026Author: ARUN MONGA, SANDEEP SHAH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the instant appeal filed by the Revenue. The dismissal was based on the tax effect of Rs. 53,68,441/-, which was found to be below the monetary limit prescribed by the Central Board of Direct Taxes (CBDT) in its Circular dated 17.09.2024. The Court noted that the Circular specified monetary limits for filing appeals before the High Court, and this appeal fell below that threshold. The Court explicitly stated that the proposed substantial question of law is kept open to be adjudicated in appropriate proceedings in the future. Any pending applications were also disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-1, Jodhpur (Revenue) against the order dated 21.11.2013 passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The ITAT had dismissed the Revenue's appeal, thereby confirming the order dated 26.03.2013 passed by the Principal Commissioner of Income Tax (Appeals)-1, Jodhpur. The assessment year in question is 2006-07. The tax effect in the present appeal was Rs. 53,68,441/-. The High Court heard the appeal and perused the file.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect and the prevailing monetary limits for filing appeals as per CBDT Circulars. The Revenue contended that the appeal was filed against the ITAT's order which confirmed the CIT(A)'s order. The Revenue's appeal to the High Court was filed with a tax effect of Rs. 53,68,441/-. The judgment does not record any specific arguments made by the Respondent (Shri Sachiyaya Mataji Trust). The Revenue's argument, if any, would likely center on the merits of the ITAT's decision, but the primary basis for dismissal appears to be the monetary limit prescribed by the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JD:22927-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 105/2014 Commissioner of Income Tax-1, Aayakar Bhawan, Paota C Road, Jodhpur ----Appellant Versus Shri Sachiyaya Mataji Trust, Osian, Jodhpur ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : -- HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SANDEEP SHAH

Order (Oral) 13/05/2026 Per : Arun Monga, J

1.

The instant appeal impugns the final order dated 21.11.2013 passed by the learned Income Tax Appellate Tribunal, Jodhpur Bench, for Assessment Year 2006-07. The Tribunal dismissed the Revenue’s appeal and confirmed the order dated 26.03.2013 passed by the Principal Commissioner of Income Tax (Appeals)-1, Jodhpur.

2.

Heard and perused the file.

3.

The tax effect in the present appeal is Rs.53,68,441/-, which is below the limit prescribed by the Central Board of Direct Taxes in its Circular dated 17.09.2024. Circular, ibid reads as under:- “Sub:- Further enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court: amendment to Circular 5 of 2024- Measures for reducing litigation - Reg. Reference is invited to Circular No 5/2024 (F.No.279/Misc.142/2007- ITJ(Pt.)) dated 15.03.2024 of Central Board of Direct Taxes (the 'Board') vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLP/appeals before Supreme Court have been specified. Further, exceptions to the monetary limits were also specified vide paras 3.1 and 3.2 of the said Circular.

2.

As a step towards management of litigation, it has been decided by the Board to revise the monetary limits for filing of appeals in (Uploaded on 14/05/2026 at 03:52:36 PM) (Downloaded on 28/10/2026 at 12:41:04 AM)

[2026:RJ-JD:22927-DB] (2 of 2) [ITA-105/2014] Income-tax cases as stated in Para 4.1 of the aforementioned Circular as follows: SI No. Appeals/SLPs in Income-Tax Matters Monetary Limit(Tax effect in ) ₹

1.

Before Income Tax Appellate Tribunal 60 Lakh

2.

Before High Court 2 crore

3.

Before Supreme Court 5 crore

3.

Monetary limits given in paragraph 2 above with regard to filing appeal/SLP shall be applicable to all cases including those relating to TDS/TCS under the Income-tax Act, 1961 with exceptions as per paras 3.1 and 3.2 of Circular No 5/2024 dated 15.03.2024, where the decision to appeal/file SLP shall be taken on merits, without regard to the tax effect and the monetary limits.

4.

It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. The officers concerned shall keep in mind the overall objective of reducing unnecessary litigation and providing certainty to taxpayers on their Income-tax assessments while taking a decision regarding filing an appeal.

5.

The modifications shall come into effect from the date of issue of this Circular. This Circular will apply to SLPs/appeals to be filed henceforth in SC/HCs/Tribunal. It shall also apply to the SLPs/ appeals pending before Supreme Court/High Courts/Tribunal, which may accordingly be withdrawn.

6.

The above may be brought to the notice of all concerned.

7.

This issues under section 268A of the Income-tax Act, 1961.”

4.

The instant appeal is dismissed in light of the circular, ibid. The proposed substantial question of law is kept open to be adjudicated in appropriate proceedings in future.

5.

Any pending applications stand disposed of. (SANDEEP SHAH),J (ARUN MONGA),J 63-mohit/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 14/05/2026 at 03:52:36 PM) (Downloaded on 28/10/2026 at 12:41:04 AM)

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