THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHD vs. M/S MANAV MANGAL SOCIETY, SEC 21C, CHD

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ITA/53/2022HC Punjab & HaryanaPHHC01001434202206 March 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the application for dismissal of the appeal. The Court noted that the appellant (Revenue) relied on Circulars No. 05/2024 and 09/2024, which, according to the appellant, render appeals with a tax effect below two crores not maintainable. Based on these circulars and the reasons set out in the application, which were duly supported by an affidavit, the Court found the application to be valid. Consequently, the appeal was taken on board and dismissed as not pressed. The operative direction was the dismissal of the appeal.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh, filed an appeal (ITA-53-2022) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was admitted for hearing. The appellant (Revenue) filed an application for dismissal of the appeal, citing Circulars No. 05/2024 and 09/2024. The respondent is M/s Manav Mangal Society. The application for dismissal was supported by an affidavit. The High Court considered the application and the submissions made by both parties.

What were the issues?

1. Whether the appeal is maintainable in light of Circulars No. 05/2024 and 09/2024, which stipulate that appeals with a tax effect below two crores are not maintainable? (Question of law) Contentions: Assessee (Revenue): Submitted that per Circulars No. 05/2024 and 09/2024, no appeal where the tax effect is less than two crores is maintainable. Therefore, the present appeal should be dismissed as not pressed. Revenue: No specific arguments recorded in the judgment for the Revenue on the merits of the appeal itself, only on the application for dismissal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-4243-CII-2025 in/and ITA-53-2022 (O&M)

Date of decision: 06.03.2025

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.

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.

For the reasons set out in the application, which are duly supported by an affidavit, the same is allowed. Accordingly, the appeal is taken on board, and the same is dismissed, as not pressed.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 06.03.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.03.10 09:32 I attest to the accuracy and authenticity of this document

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