PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S INDO GLOBAL EDUCATION FOUNDATION

ITA No. 308 of 2015 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 308 of 2015 (O&M)

Date of Decision: 14.01.2026

PR. Commissioner of Income Tax (Central), Gurgaon

..... Appellant

Versus

M/s Indo Global Education Foundation

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI

Present: Mr. Varun Issar, Sr. Standing Counsel

for the appellant.

Ms. Parnika Singla, Advocate

for respondent.

**** LISA GILL, J.

Present appeal has been filed under Section 260A of the Income Tax Act, challenging order dated 22.01.2015 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, in ITA No. 226/Chd/2013. 2.

Learned counsel for appellant on instructions submits that as the tax effect involved in this appeal is under Rs.2 Crores, he has specific instructions to withdraw this appeal in view of circular No. 9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. However, question of law as arising in appeal be kept open for adjudication in appropriate proceedings. SANJAY KHAN 2026.01.16 15:10 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh