COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S JYOTI VIDYAPEETH TRUST

ITA/36/2021HC RajasthanRJHC02022488202114 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the appellant's counsel to withdraw the appeals. The appeals were accordingly dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law is kept open. This implies that the merits of the case were not adjudicated upon, and the decision to dismiss the appeals was solely based on the appellant's request to withdraw them due to the tax effect falling below the threshold stipulated in the CBDT circular. No finding was reached on the substantive issues of the appeals.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (Exemptions) against M/s Jyoti Vidyapeeth Trust. The assessment years are not explicitly stated. The appeals challenge orders passed by an authority below, though the specific order or action is not detailed. The tax effect in both appeals (D.B. Income Tax Appeal No. 1/2019 and D.B. Income Tax Appeal No. 36/2021) was below Rupees Two Crores. In light of a CBDT circular dated 17.09.2024, the appellant's counsel sought permission to withdraw the appeals.

What were the issues?

1. Whether the appeals can be permitted to be withdrawn based on the CBDT circular dated 17.09.2024, considering the tax effect is below Rupees Two Crores? (Question of procedure/administrative policy) Contentions: Assessee: No specific contentions recorded as the appeal was withdrawn at the instance of the appellant. Revenue: The appellant (Commissioner of Income Tax) sought permission to withdraw the appeals citing the CBDT circular dated 17.09.2024, which allows withdrawal of appeals where the tax effect is below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:47075-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 1/2019 Commissioner Of Income Tax (Exemptions), 3Rd Floor, Kailash Heights, Lal Kothi, Tonk Road, Jaipur ----Appellant Versus M/s Jyoti Vidyapeeth Trust, 143, Gomez Defense Colony, Vaishali Nagar, Jaipur (Raj) ----Respondent Connected With D.B. Income Tax Appeal No. 36/2021 Commissioner Of Income Tax (Exemptions), 3Rd Floor, Kailash Heights, Lal Khoti, Tonk Road, Jaipur. ----Appellant Versus M/s Jyoti Vidyapeeth Trust, 143, Gomez Defence Colony, Vaishali Nagar, Jaipur. ----Respondent For Appellant(s) : Mr. Parth Vashishtha & Mr. Aditya Doda for Mr. Shantanu Sharma For Respondent(s) : Mr. Siddharth Ranka with Mr. Rohan Chatter & Ms. Apeksha Bapna HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 14/11/2024 1. The tax effect in appeals are below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for appellant seeks permission to withdraw the appeals.

[2024:RJ-JP:47075-DB] (2 of 2) [ITA-1/2019] 2. The appeals are dismissed as withdrawn. 3. The formulated substantial question of law is kept open. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J RIYA /118-119

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