C.I.T., CENTRAL, JAIPUR vs. JR TANTIA CHARITABLE TRUST

ITA/228/2013HC Rajasthan2024:RJ-JD:52289-DB18 December 2024Bench: PUSHPENDRA SINGH BHATI, MADAN GOPAL VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the appellant (revenue) to withdraw the appeal. The reason for withdrawal was the tax effect being below Rupees Two Crores, as per a CBDT circular dated 17.09.2024. Consequently, the appeal was dismissed as withdrawn. The court explicitly stated that the formulated substantial question of law is kept open. This implies that no decision on the merits of the case was made. The department was granted liberty to move an appropriate application for revival if the need arises in the future. The judgment does not provide any reasoning on the merits of the original dispute.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-Central, Jaipur (the appellant/revenue) against an order concerning Shri J R Tantia Charitable Trust (the respondent/assessee). The assessment year(s) are not specified in the provided text. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT). The tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history leading to this appeal is not detailed, other than the fact that the revenue has filed this appeal before the High Court.

What were the issues?

The substantial question of law is kept open by the High Court. The judgment does not record any specific questions of law that were to be decided by the Tribunal or the High Court. The appellant (revenue) sought permission to withdraw the appeal based on a circular of the Central Board of Direct Taxes dated 17.09.2024, citing that the tax effect is below Rupees Two Crores. The respondent (assessee) did not present any arguments as the appeal was withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:52289-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 228/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Shri J R Tantia Charitable Trust, Udhyog Vihar, Hanumangarh Road near RIICO Bus Stand Sriganganagar ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Mr. Pranjul Mehta for Mr. Sharad Kothari HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MADAN GOPAL VYAS Order 18/12/2024 1. The tax effect in appeal is below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for the appellant seeks permission to withdraw the appeal. 2. The appeal is dismissed as withdrawn. 3. The formulated substantial question of law is kept open. 4. In case need arises, the department shall be at liberty to move appropriate application for revival. (MADAN GOPAL VYAS),J (DR.PUSHPENDRA SINGH BHATI),J 6-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/12/2024 at 02:15:56 PM) (Downloaded on 28/10/2026 at 12:48:27 AM)

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