THE PR.COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA vs. SAHIBJADA AJIT SINGH EDUCATIONAL TRUST REGD 191 GUJRAL NAGAR JALANDHAR

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ITA/448/2017HC Punjab & HaryanaPHHC01117666201702 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the revenue's request to withdraw the appeal. The reasoning was based on the explicit instructions contained within the CBDT Circulars dated 15.03.2024 and 17.09.2024, which permit withdrawal of appeals where the tax effect is low. The operative direction was to dismiss the appeal as withdrawn. No issues were expressly left undecided.

What were the facts?

The appellant, the Principal Commissioner of Income Tax (Central), Ludhiana, sought to withdraw the present appeal. The appeal was filed against the respondent, Sahibzada Ajit Singh Educational Trust (Regd.). The withdrawal was sought in accordance with the circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes, pertaining to appeals on account of low tax effect. The High Court also noted that pending miscellaneous applications, if any, also stood disposed of.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal on account of low tax effect, as per CBDT Circulars dated 15.03.2024 and 17.09.2024? (Question of law) The appellant-revenue's contention was that they sought to withdraw the appeal in terms of the aforementioned CBDT circulars concerning low tax effect. The judgment does not record any specific arguments from the respondent-assessee regarding the withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 183 THE PR.COMMI

SAHIBJADA AJI

CORAM : HON

HON

Present : Ms. U

Ms. K

None

DEEPAK SIBAL, 1. Learn appeal on account and 17.09.2024 iss 2. Dism 3. Pendi

02.09.2026 shamsher

H COURT OF PUNJAB & HARYA

SSIONER OF INCOME TAX (C

Versus IT SINGH EDUCATIONAL TR

N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Urvashi Dhugga, Senior Standing Kavita, Advocate, for the appella e for the respondent(s). * * * * * J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn. ing miscellaneous application(s)

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

ANA AT CHANDIGARH ITA-448-2017 Date of decision : 02.09.2026

CENTRAL), LUDHIANA

.…. Appellant RUST (REGD.)

..... Respondent IBAL INDLISH g Counsel ant(s)-revenue. evenue seeks to withdraw this the Circulars dated 15.03.2024 rect Taxes. also stands disposed of.

[DEEPAK SIBAL]

JUDGE [SUNISH BINDLISH] JUDGE o o SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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