THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S IMPROVEMENT TRUST, SANGRUR (PAN: AAATI6009F)

PDF · subscribers
ITA/265/2018HC Punjab & HaryanaPHHC01119116201814 January 2026Bench: MRS. JUSTICE LISA GILL,JUSTICE (TO BE NOMINATED)2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, upon being informed by the appellant's counsel that instructions had been received to withdraw the appeal due to the tax effect being under Rs. 2 Crores, in line with Circular No. 9 of 2024, allowed the withdrawal. The Court explicitly stated that the appeal is dismissed as withdrawn. Crucially, the Court also noted and accepted the appellant's request to keep the question of law open for adjudication in appropriate proceedings. Therefore, no decision on the merits of the case was made, and the underlying legal issue remains undecided.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax (Exemptions), Chandigarh, against an order dated 28.09.2017 passed by the Income Tax Appellate Tribunal, Chandigarh Bench, in ITA No. 296/CHD/2016. The respondent in the appeal is M/s Improvement Trust Sangrur. The appeal was filed under Section 260A of the Income Tax Act. The appellant's counsel, on instructions, sought to withdraw the appeal due to the tax effect being under Rs. 2 Crores, citing Circular No. 9 of 2024 dated 17.09.2024. The appellant requested that the question of law be kept open for future adjudication.

What were the issues?

1. Whether the appeal, involving a tax effect under Rs. 2 Crores, should be withdrawn in light of CBDT Circular No. 9 of 2024. Assessee's Contention: The assessee (appellant in this High Court appeal) argued that the appeal should be withdrawn as per instructions received, citing Circular No. 9 of 2024, which mandates withdrawal of appeals where the tax effect is below a certain threshold. They requested that the question of law be preserved for future adjudication. Revenue's Contention: The judgment does not record any specific contention from the revenue (respondent in this High Court appeal).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA No. 265 of 2015 (O&M)

-1-

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 265 of 2018 (O&M)

Date of Decision: 14.01.2026

PR. Commissioner of Income Tax (Exemptions), Chandigarh

..... Appellant

Versus

M/s Improvement Trust Sangrur, Sunam Road, Sangrur (PAN AAAT16009F).

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI

Present: Mr. Varun Issar, Sr. Standing Counsel

for the appellant.

**** LISA GILL, J.

Present appeal has been filed under Section 260A of the Income Tax Act, challenging order dated 28.09.2017 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, in ITA No. 296/CHD/2016. 2.

Learned counsel for appellant on instructions submits that as the tax effect involved in this appeal is under Rs.2 Crores, he has specific instructions to withdraw this appeal in view of circular No. 9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. However, question of law as arising in appeal be kept open for adjudication in appropriate proceedings. 3.

Appeal is accordingly dismissed as withdrawn with question of law being kept open for adjudication in appropriate proceedings. SANJAY KHAN 2026.01.16 15:10 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

ITA No. 265 of 2015 (O&M)

-2-

Pending application(s), if any, also stand(s) disposed of accordingly.

(LISA GILL)

JUDGE

(RAMESH CHANDER DIMRI) 14.01.2026

JUDGE s.khan

Whether speaking/reasoned: Yes/No Whether reportable: Yes/No SANJAY KHAN 2026.01.16 15:10 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

Recent GST High Court judgments

Search GST case law →