The Commissioner of Income Tax (Exemptions) vs. Smt Lingammal Ramaraju Shashtra Prathistha Trust

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TCA/213/2025HC Madras09 April 2026Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the monetary limit involved in the appeal was below the monetary limit prescribed in Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Consequently, the tax case appeal filed by the Revenue was dismissed on this procedural ground. The Court made no findings on the merits of the case. No issue was expressly left undecided, as the appeal was disposed of on the preliminary ground of monetary limit.

What were the facts?

The Revenue, Commissioner of Income Tax (Exemptions), Chennai, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 18.11.2024 passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench, Chennai. The appeal was filed against the ITAT's order in ITA No.1250/Chny/2024 concerning the respondent, Lingammal Ramaraju Shashtra Prathistha Trust. The judgment does not specify the assessment year(s) or the amount in dispute, other than stating that the monetary limit involved is below the prescribed limit.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the monetary limit prescribed by Circular No.09/2024 dated 17.09.2024? (Question of law) The Revenue contended that the appeal was filed against the order of the ITAT. The judgment does not record any specific arguments from the Revenue regarding the merits of the case. The judgment also does not record any arguments from the Respondent Trust.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.213 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.04.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.213 of 2025 The Commissioner of Income Tax (Exemtpions) Chennai-600 034. Appellant Vs Lingammal Ramaraju Shashtra Prathistha Trust No.1, Gandhi Kalaimanram Road Rajapalayam-626 117 Respondent PRAYER

: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “C” Bench, Chennai, dated 18.11.2024in ITA No.1250/Chny/2024. For Appellant: Mr.J.Narayanasamy Sr. Standing Counsel For Respondent: Mr.P.J.Rishikesh ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/04/2026 05:48:20 pm ) T.C.A.No.213 of 2025 JUDGMENT (Delivered by the Hon'ble Chief Justice) This appeal has been filed by the revenue against the order dated 18.11.2024 passed by the Income Tax Appellate Tribunal “C” Bench, Chennai in I.T.A.No.1250/Chny/2024. 2. The monetary limited involved in this appeal is below the monetary limit prescribed in Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. Therefore, the tax case appeal stands dismissed. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J)

09.04.2026 Index : Yes/No Neutral Citation : Yes/No bbr ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/04/2026 05:48:20 pm ) T.C.A.No.213 of 2025 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Exemptions) Chennai. 3. The Assistant Commissioner of Income Tax O/o. The CIT (Exemptions), Chennai. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/04/2026 05:48:20 pm ) T.C.A.No.213 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,

bbr T.C.A.No.213 of 2025

09.04.2026 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/04/2026 05:48:20 pm )

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