C.I.T.-JAIPUR vs. JR TANTIA CHARITABLE TRUST, SRIGANGANAGA

ITA/81/2014HC Rajasthan2024:RJ-JD:52575-DB18 December 2024Bench: PUSHPENDRA SINGH BHATI, MADAN GOPAL VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the tax effect in the appeal was below Rupees Two Crores. In view of the CBDT circular dated 17.09.2024, the learned counsel for the appellant sought permission to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law is kept open. Furthermore, the department was granted liberty to move an appropriate application for revival if the need arises.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-Central, Jaipur (the Revenue) against Jr Tantia Charitable Trust, Sriganganagar (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect in the appeal was below Rupees Two Crores. The procedural history involves the Revenue filing the appeal before the High Court.

What were the issues?

1. Whether the appeal, having a tax effect below Rupees Two Crores, can be withdrawn by the appellant in light of the CBDT circular dated 17.09.2024? The Revenue, through its counsel, sought permission to withdraw the appeal, citing the CBDT circular dated 17.09.2024 concerning appeals with a tax effect below Rupees Two Crores. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:52575-DB] (1 of 1) [ITA-81/2014] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 81/2014 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Jr Tantia Charitable Trust, 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 The appeal is dismissed as withdrawn. 3.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 C2-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 20/12/2024 at 02:42:36 PM) (Downloaded on 28/10/2026 at 12:48:48 AM)

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