COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHD. vs. M/S MANAV MANGAL SOCIETY

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ITA/210/2023HC Punjab & HaryanaPHHC01142253202311 March 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh allowed the application for dismissal of the appeal. The Court noted that the appellant (revenue) sought dismissal of the appeal in view of Circulars No. 05/2024 and 09/2024 issued by the CBDT. The revenue's counsel submitted that these circulars mandate that no appeal where the tax effect is less than two crores is maintainable, and thus, the present appeal should be dismissed as not pressed. The Court found merit in this submission. Accordingly, the appeal was taken on board and dismissed as not pressed. No decision was made on the merits of the substantive tax dispute.

What were the facts?

The appeal, ITA-210-2023 (O&M), was filed by the Commissioner of Income Tax (Exemptions), Chandigarh, against M/s Manav Mangal Society. The case was heard by the High Court of Punjab and Haryana at Chandigarh on March 11, 2025. The appellant sought the dismissal of the appeal based on Circulars No. 05/2024 and 09/2024 issued by the Central Board of Direct Taxes (CBDT). The revenue contended that appeals with a tax effect below two crores are not maintainable as per these circulars and therefore, the present appeal should be dismissed as not pressed.

What were the issues?

1. Whether the present appeal is maintainable in light of CBDT Circulars No. 05/2024 and 09/2024, which stipulate that appeals with a tax effect below two crores are not to be pressed? Assessee's Contention (Revenue's argument in this context): The revenue, through its counsel, argued that as per Circulars No. 05/2024 and 09/2024, the present appeal, where the tax effect is less than two crores, is not maintainable and therefore, should be dismissed as not pressed. The revenue relied on these circulars.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-4229-CII-2025 in/and ITA-210-2023 (O&M)

Date of decision: 11.03.2025

The Commissioner of Income Tax, (Exemptions), Chandigarh

….Appellant Versus

M/s Manav Mangal Society

….Respondent

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Varun Issar, Senior Standing Counsel, and

Ms. Pridhi Sandhu, Junior Standing Counsel, for the applicant-appellant.

Ms. Radhika Suri, Senior Advocate, with

Mr. Abhinav Narang, Advocate, and

Ms. Parnika Singla, Advocate, for the respondent.

ARUN PALLI, J. (Oral)

This is an application for dismissal of the appeal, in view of Circulars No.05/2024 and 09/2024, issued by the Central Board of Direct Taxes.

Learned counsel for the applicant-appellant submits that per Circulars No. 05/2024 and 09/2024 (ibid), which are taken on record as R-6 and R-7, no appeal, where the tax effect is less than two crores, is maintainable, therefore, the present appeal be dismissed, being not pressed.

Accordingly, the application is allowed. The appeal is taken on board and the same is dismissed, as not pressed.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 11.03.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.03.11 18:33 I attest to the accuracy and authenticity of this document

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