DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARITABLE TRUST

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The appeal has been heard by way of video conferencing. Learned counsel for the parties refer to the order passed by the Commissioner of Income Tax Appellate Tribunal in the present case to contend that the income tax demand along with interest till 31st December, 2001 was Rupees Thirty Eight Lakhs Eighty Two Thousand Two Hundred Eight (Rs. 38,82,208/-). Since it is lower than the threshold limit of Rupees One Crore (Rs. 1,00,00,000/-) prescribed in Circular no. 17/2019 dated 8 August, 2019 read with Circular no. 03/2018 and its amendments dated 20th August, 2018 issued by the Central Board of Direct Taxes, the present appeal is dismissed on account of low tax effect. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:39:39

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J

SANJEEV NARULA, J JULY 03, 2020 rn

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:39:39