DCIT CENTRAL CIRCLE -28 NEW DELHI, NEW DELHI vs. M/S RAMESHWAR DAYAL EDUCATIONAL TRUST, DELHI

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ITA 6356/DEL/2025Status: DisposedITAT Delhi22 January 2026AY 2013-141 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 condoned the delay of 8 days, accepting the bonafide reasons provided. However, since the tax effect in both appeals was below the CBDT prescribed limit of Rs. 60 lacs, the appeals were dismissed.

What were the facts?

The Revenue filed appeals against an order of the CIT(A), which were found to be time-barred by 8 days. The Revenue filed an application for condonation of delay.

What were the issues?

Dismissal of appeals due to low tax effect, despite condonation of delay.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A, NEW DELHI

Before: SHRI MAHAVIR SINGH, HONBLE & SMT RENU JAUHRI, HONBLE

For Appellant: Shri None
For Respondent: Shri Jitender Singh, CIT DR
Hearing: 20.01.2026Pronounced: 20.01.2026

Heard together (2 matters)

ITA No. 6356/DEL/2025
ITA No. 6360/DEL/2025

Read from the judgment's own cause title. This page is filed under one of them.

1.

The above captioned appeals are filed by the Revenue against the order u/s 250 of The Income Tax Act, 1961 (hereinafter referred to as, “Act”), order dated 26.06.2025, passed by CIT(A), Delhi.

2.

At the threshold, it is noted that the appeals are time-barred by 08 days. An application for condonation has been filed by the revenue. After considering the reasons stated therein, we hereby condone the delay of 8 days as the same is on account of bonafide reasons.

1 | P a g e 6356_6360_DEL_2025_ DCIT vs Rameshwar Dayal Education Trust 3. At the outset, it is noted that the tax effect involved in both these appeals is below the threshold limit of Rs. 60 lac. as prescribed by the CBDT Circular. Since the tax effect involved in A.Y.: 2013-14 is Rs. 23,80,659/- and in A.Y.: 2017-18 is Rs. 6,65,184/-, is much below the prescribed limit, both the appeals are hereby dismissed on account of low tax effect.

Order pronounced in the Open Court on 20-01-2025.

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