THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S MAHATMA GANDHI STATE INSTITUTE OF PUBLIC ADMINISTRATION, CHANDIGARH (PAN: AAAJM0319A)
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal, should something survive therein. The court also noted that since the main case was dismissed, any pending C.M. application, if any, also stood disposed of. The specific merits of the case or the underlying dispute were not adjudicated upon as the appeal was withdrawn by the revenue.
What were the facts?
The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (appellant-revenue) against M/s Mahatama Gandhi State Institute of Public Administration (respondent). The assessment year(s) are not specified. The appeal challenges an order or action, the specifics of which are not detailed in the provided text. The procedural history indicates that the revenue sought to withdraw the appeal. The reason cited for withdrawal was that the tax effect involved was less than the monetary limit prescribed in CBDT Circular No. 3 of 2018 and amended vide Circular No. 17 of 2019. The High Court was considering the appeal.
What were the issues?
1. Whether the appeal can be withdrawn by the revenue on the grounds of low tax effect, as per CBDT Circulars? The appellant-revenue argued that due to the tax effect being below the prescribed monetary limit in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, they had instructions to withdraw the appeal. They also prayed for liberty to revive the appeal if circumstances changed. The respondent's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
ITA No. 268 of 2018 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 219 ITA No. 268 of 2018 (O&M) Date of Decision : 05.09.2019 The Commissioner of Income Tax (Exemptions), Chandigarh ... Appellant Versus M/s Mahatama Gandhi State Institute of Public Administration,
....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Denesh Goyal, Senior Standing Counsel for the appellant. Mr. Pankaj Mohan Kansal, Advocate for the respondent. AJAY TEWARI, J.(ORAL) 1. Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. POOJA SAINI 2019.09.10 12:10 I attest to the accuracy and integrity of this document
ITA No. 268 of 2018 (O&M) 2 3. Since the main case has been dismissed, the pending C.M. application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 05.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.09.10 12:10 I attest to the accuracy and integrity of this document
Recent GST High Court judgments
Search GST case law →- Sunanda Raul vs. The Commissioner Of Commercial Taxes And Goods Nad Services Tax, OdishaOrissa · 14 Oct 2026
- Zakir Hussain Ali Khan vs. Additional Commissioner (Appeals), BhubaneswarOrissa · 14 Oct 2026
- M/S Manorama Nayak, Khorda vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar Iv Circle, KhurdaOrissa · 14 Oct 2026
- Chandan Kumar Bathual vs. Superintendent, CGST And Central Excise, Cuttack-Iii Range, CuttackOrissa · 14 Oct 2026
- Manoranjan Sadangi vs. Superintendent, CGST And Central Excise, Gopalpur Range, GanjamOrissa · 14 Oct 2026
