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

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ITA 6360/DEL/2025Status: DisposedITAT Delhi22 January 2026AY 2017-18Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President), SMT RENU JAUHRI, HON'BLE (Accountant Member)1 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 tax effect in both appeals was noted to be below the threshold limit of Rs. 60 lacs prescribed by the CBDT Circular. Therefore, the appeals were dismissed on the grounds of low tax effect.

What were the facts?

The Revenue filed appeals against the order passed by the CIT(A). The appeals were found to be time-barred by 8 days, and an application for condonation was filed. The Tribunal condoned the delay after considering the bonafide reasons.

What were the issues?

Whether appeals can be dismissed on account of low tax effect if the tax effect is below the prescribed threshold limit.

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, HON’BLE & SMT RENU JAUHRI, HON’BLE

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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