INCOME TAX OFFICER, JALANDHAR vs. SANT TARLOK SINGH SATSANG GHAR RELIGIOUS CHARITABLE TRUST, KAHNA DHESIAN
Facts
The revenue filed an appeal against an order of the CIT(A) u/s 250(6) of the Income Tax Act, 1961. The assessee contended that the appeal was not maintainable as the tax effect of Rs. 51,60,612/- was below the stipulated monetary limit of Rs. 60,00,000/- for ITAT appeals, as per CBDT Circular No. 09/2024.
Held
The Ld. DR conceded that the tax effect was below the threshold and that the case did not fall under any exceptions. The Tribunal, citing CBDT Circular No. 09 of 2024, dismissed the revenue's appeal as not maintainable since the tax effect was below the monetary limit for filing appeals before the Income Tax Appellate Tribunal.
Key Issues
Whether an appeal filed by the revenue before the Income Tax Appellate Tribunal is maintainable when the tax effect is below the monetary limit prescribed by a CBDT circular.
Sections Cited
Section 250(6) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
Per Udayan Dasgupta, J.M.:
The following appeal has been filed by the revenue (AO) against the order of the ld. CIT(A) NFAC, Delhi passed u/s 250(6) of the Act,1961, the details of which are as follows:
2 I.T.A. No. 278/Asr/2023 Assessment Year: 2014-15 ITA/278/Asr/2023, Asstt Year: 2014-15 Sant Tarlok Singh Satsang Ghar Religious Charitable Trust: (PAN: AAITS 9498Q).
At the hearing, the assessee has pointed out at the very onset that the tax effect
involved in the appeal filed by the department is less than the stipulated limit prescribed
by the CBDT circular No. 09/2024 dated 17/09/2024, and as such the appeal filed by
the revenue is not maintainable and cannot be proceeded with.
The tax effect as per the memorandum of appeal in Form 36 filed by the revenue
are as follows:
Sant Tarlok Singh Satsang Ghar Religious Charitable Trust: (PAN: AAITS
9498Q), As per Form 36:- Tax Effect is Rs. 51,60,612/-.
It is prayed that since the tax effect in the said matter is below the prescribed
threshold, the appeal of the department may kindly be dismissed.
The Ld. DR has not controverted the Tax computation and admitted that
appellant case do not fall within the exceptions provided in the aforesaid CBDT
Circular, and he has no objection to the request of the assessee since the tax effect in
the said matter is below the prescribed threshold limit for filing the appeal by the
department.
3 I.T.A. No. 278/Asr/2023 Assessment Year: 2014-15
As per CBDT Circular No.09 of 2024 monetary limit for filing appeal before the
Income Tax Appellate Tribunal is Rs. 60,00 000/-. The relevant Paras 2, 3 & 5 of said
Circular read as under: -
“2. As a step towards management of litigation, it has been decided by the Board to revise the monetary limits for filing of appeals in Income-tax cases as stated in Para 4.1 of the aforementioned Circular as follows:
SI. No. Appeals/SLPs in Income-tax matters Monetary Limit (Tax effect in ?) 1. Before Income Tax Appellate Tribunal 60 lakh 2. Before High Court 2 crore 3. Before Supreme Court 5 crore
Monetary limits given in paragraph 2 above with regard to filing appeal/SLP shall be applicable to all cases including those relating to TDS/TCS under the Income-tax Act, 1961 with exceptions as per paras 3.1 and 3.2 of Circular No 5/2024 dated 15.03.2024, where the decision to appeal/file SLP shall be taken on merits, without regard to the tax effect and the monetary limits.
It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. The officers concerned shall keep in mind the overall objective of reducing unnecessary litigation and providing certainty to taxpayers on their Income-tax assessments while taking a decision regarding filing an appeal.
The modifications shall come into effect from the date of issue of this Circular. This Circular will apply to SLP/appeals to be filed henceforth in SC'HCs/Tribunal. It shall also apply to the SLPs/appeals pending before Supreme Court/High Courts/Tribunals, which may accordingly be withdrawn."
4 I.T.A. No. 278/Asr/2023 Assessment Year: 2014-15 7. We make it clear that the appellant shall be at liberty to point out the case which
are summarily dismissed, either owing to wrong computation of tax effect, or owing
to such cases being covered by the permissible exceptions, or for any other reason,
and thus, the department shall be at liberty to revive the appeal in situ.
In the light of the above discussions, and in the light of the CBDT Circular dated
CBDT Circular No.09 of 2024 monetary limit for filing appeal before the Income Tax
Appellate Tribunal is Rs. 60,00,000/- and above. Therefore, the appeal of the revenue
would be liable to be dismissed as withdrawn. Accordingly, the appeal filed by the
Revenue is dismissed.
In the result, the appeal filed by the revenue is dismissed as not maintainable.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 16.10.2025
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
