THE COMMISSIONER OF INCOME TAX vs. SAMAJA SEVA MANDALI

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ITA/236/2024HC KarnatakaKAHC01055815202423 September 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was not maintainable due to the enhanced monetary limit for filing appeals. However, liberty was granted to the appellants to seek revival if exceptions were made out.

What were the facts?

The Income Tax Department filed an appeal before the High Court against an ITAT order. The tax effect in the appeal was Rs. 1,52,12,009/-. A subsequent circular enhanced the monetary limit for filing appeals before the High Court to Rs. 2,00,00,000/-.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court based on the monetary limit stipulated in a subsequent circular.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:38177-DB ITA No. 236 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 236 OF 2024 BETWEEN:

1.

THE COMMISSIONER OF INCOME TAX EXEMPTIONS, 6TH FLOOR, UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560 027.

2.

THE INCOME TAX OFFICER EXEMPTIONS, WARD NO.3 6TH FLOOR, UNITY BUILDING ANNEXE P. KALINGA RAO ROAD BENGALURU -560027. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.)

AND:

SAMAJA SEVA MANDALI NO.1, CHENNAMANA TANK, T R NAGAR, BANGALORE-560 028 PAN: AAETS3845H REP. BY ITS SECRETARY. …RESPONDENT (BY SRI. ANNAMALAI S., ADV.)

THIS APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.04.2024 PASSED IN ITANO.33/BANG/2024, ASSESSMENT YEAR 2018-2019, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA 33/BANG/2024 DATED 15.04.2024 FOR ASSESSMENT YEAR 2018-

Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:38177-DB ITA No. 236 of 2024

2019 ANNEXURE-A AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER, CONFIRMING THE ASSESSMENT ORDER PASSED BY THE INCOME TAX OFFICER, EXEMPTIONS, WARD-3, BENGALURU AND ETC.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

Heard learned counsel Sri.Aravind V. Chavan for appellants and learned counsel Sri.Annamalai.S., for respondent. Perused the entire appeal papers.

2.

It is pointed out that the tax effect in the above appeal is Rs.1,52,12,009/-. Under Circular No.09/2024 dated 17.09.2024, the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes has enhanced the Monetary Limit to file appeals before the High Court to Rs.2,00,00,000/-. The said circular would apply even to pending appeals also.

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HC-KAR NC: 2025:KHC:38177-DB ITA No. 236 of 2024

3.

In the light of the above, the appeal is dismissed as not maintainable. However, liberty is granted to the appellants to seek revival of the appeal, if any exceptions are made out.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 6

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