INCOME TAX OFFICER, EXEMPTIONS-2, HYDERABAD vs. ARFAATH EDUCATIONAL SOCIETY, NALGONDA

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ITA 1480/HYD/2019Status: DisposedITAT Hyderabad13 November 2019AY 2013-143 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that as per CBDT circulars, the tax limit for filing appeals by the Revenue is Rs. 50 Lakhs. Since the tax effect in these appeals was below this limit, they were not maintainable.

What were the facts?

The Revenue filed appeals before the Income Tax Appellate Tribunal against the orders of the Commissioner of Income Tax(Appeals). The appeals were filed for assessment years 2010-11, 2012-13, 2013-14, and 2014-15.

What were the issues?

The primary issue was whether the appeals filed by the Revenue were maintainable given the low tax effect, as per the prevailing CBDT circulars.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

PER BENCH : These appeals filed by the Revenue are directed against the orders of the Commissioner of Income Tax(Appeals)-9, Hyderabad.

2.

At the time of hearing, it has been brought to our notice that as per the CBDT Circulars No.03/2018 dated 11-07-2018 and Circular No.17 of 2019 dated 8th August, 2019, the tax limit

:- 2 -: M/s. Arfaath Educational Society

for filing of appeal by the Revenue before the Tribunal has been fixed at Rs.50 Lakhs.

3.

After hearing Ld.DR and perusing the records as placed before us, we find that these appeals are covered by the aforesaid circular and are, therefore, not maintainable, since the tax effect in these appeals is less than Rs.50 Lakhs, we are dismissing the same on account of low tax effect as apparently the case is not covered by any of the exceptions in the circular. However, the Revenue is at liberty to seek recall of the order, if all or any of these cases are found to be falling within the exceptions mentioned in the circulars cited above.

4.

In the result, all the appeals filed by Revenue are dismissed.

Order pronounced in the open court on 13th November, 2019

Sd/- Sd/- ( P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated 13th November, 2019 TNMM

:- 3 -: M/s. Arfaath Educational Society

Copy to : 1. The Income Tax Officer, Exemptions-2, Hyderabad. 2. M/s.Arfaath Educational Society, 22-29, Kundala Bazar, Islampur, Miryalaguda. 3. CIT (Appeals)-9, Hyderabad. 4. CIT(Exemptions), Hyderabad. 5. D.R. ITAT, Hyderabad. 6. Guard File.

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