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

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ITA/214/2023HC Punjab & HaryanaPHHC01142245202311 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's counsel submitted that as per Circulars No. 05/2024 and 09/2024, issued by the Central Board of Direct Taxes, no appeal where the tax effect is less than two crores is maintainable. Consequently, the appeal was dismissed as not pressed. The Court did not delve into the merits of the original appeal or the specific tax effect. The operative direction was to dismiss the appeal.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against M/s Manav Mangal Society. The appeal was filed against an order or action by an unspecified authority for an unspecified assessment year. The present proceedings relate to an application filed by the appellant for dismissal of the appeal. The appellant's counsel submitted that as per Circulars No. 05/2024 and 09/2024 issued by the Central Board of Direct Taxes, appeals with a tax effect below two crores are not maintainable. Therefore, the appeal should be dismissed as not pressed. The respondent was represented by their counsel.

What were the issues?

1. Whether the 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 maintainable? (Question of law) Assessee's Contentions: The assessee, through their counsel, argued that the appeal should be dismissed as not pressed, citing CBDT Circulars No. 05/2024 and 09/2024. They contended that these circulars mandate that appeals where the tax effect is less than two crores are not maintainable, and therefore, the present appeal falls under this category and should be dismissed. Revenue's Contentions: The revenue, through their counsel, supported the dismissal of the appeal on the grounds stated by the assessee, relying on the aforementioned CBDT circulars.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-4209-CII-2025 in/and ITA-214-2023 (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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