PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S INDO GLOBAL EDUCATION FOUNDATION

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ITA/349/2015HC Punjab & HaryanaPHHC01109994201514 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The Court noted the submission by the Revenue's counsel that the tax effect involved was under Rs. 2 Crores and that the Revenue had instructions to withdraw the appeal in view of CBDT Circular No. 9 of 2024. The Court also acknowledged the Revenue's request to keep the question of law open for adjudication in appropriate proceedings. Accordingly, the appeal was disposed of as withdrawn, with the question of law being kept open. Any pending applications were also disposed of.

What were the facts?

The Principal Commissioner of Income Tax (Central), Gurgaon (the Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated January 22, 2015, passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh. The ITAT's order was in ITA No. 227/Chd/2013. The appeal was filed against M/s Indo Global Education Foundation (the Assessee). The High Court of Punjab and Haryana at Chandigarh heard the appeal. The Revenue's counsel, on instructions, submitted that the tax effect involved in the appeal was below Rs. 2 Crores. Consequently, the Revenue sought to withdraw the appeal in accordance with Circular No. 9 of 2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, CBDT. However, the Revenue requested that the question of law arising in the appeal be kept open for future adjudication.

What were the issues?

1. Whether the appeal, involving a tax effect under Rs. 2 Crores, should be dismissed as withdrawn in light of CBDT Circular No. 9 of 2024? (Question of law) Contentions: Assessee: No arguments recorded for the assessee. Revenue: The Revenue, through its counsel, submitted that the tax effect in the appeal was below Rs. 2 Crores. Therefore, in view of CBDT Circular No. 9 of 2024, the Revenue wished to withdraw the appeal. The Revenue also requested that the question of law arising in the appeal be kept open for adjudication in appropriate proceedings.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA No. 349 of 2015 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 349 of 2015 (O&M)

Date of Decision: 14.01.2026

PR. Commissioner of Income Tax (Central), Gurgaon

..... Appellant

Versus

M/s Indo Global Education Foundation

..... 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 22.01.2015 passed by learned Income Tax Appellate Tribunal, Chandigarh, in ITA No. 227/Chd/2013. 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. 349 of 2015 (O&M)

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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

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