THE COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY

PDF · subscribers
ITA/95/2022HC Punjab & HaryanaPHHC01001461202211 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 took the appeal on board and dismissed it as not pressed. The reasoning was based on the appellant's submission that Circulars No. 05/2024 and 09/2024 issued by the CBDT render appeals with a tax effect below two crores not maintainable. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The case involves an appeal filed by the Commissioner of Income Tax (Exemptions), Chandigarh, against M/s Manav Mangal Society. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The present proceedings relate to an application for dismissal of the appeal. The appellant's counsel cited Circulars No. 05/2024 and 09/2024 issued by the Central Board of Direct Taxes (CBDT). These circulars stipulate that appeals with a tax effect below two crores are not maintainable. The appellant requested the dismissal of the present appeal on this ground.

What were the issues?

1. Whether the appeal filed by the appellant is maintainable in light of CBDT Circulars No. 05/2024 and 09/2024, which prescribe a minimum tax effect for maintaining appeals. The appellant's contention is that per Circulars No. 05/2024 and 09/2024, appeals where the tax effect is less than two crores are not maintainable. Therefore, the present appeal should be dismissed as not pressed. The respondent's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-4198-CII-2025 in/and ITA-95-2022 (O&M)

Date of decision: 11.03.2025

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, issued by the Central Board of Direct Taxes.

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.

Accordingly, the application is allowed. The appeal is taken on board and the same is dismissed, as not pressed.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 11.03.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.03.11 18:33 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →