What did the High Court hold?

The Tribunal allowed the withdrawal of the appeal. It noted that the case did not fall within the exception clause of the relevant circular, and therefore, the prayer for withdrawal was granted.

The Revenue sought to withdraw its appeal before the High Court. This was based on a Circular issued by the CBDT revising monetary limits for filing appeals. The revised limits meant the current appeal would not have been filed under the new guidelines.

What were the issues?

Whether the Revenue can withdraw an appeal based on revised monetary limits for filing appeals as per a new CBDT circular. Whether the current appeal falls under the exception clause of the circular.

CIT vs M/S Manav Mangal Society | Punjab & Haryana High Court 2024

ITA-14-2022 (O 136 IN T

THE COMMIS M/S MANAV CORAM: H

H Present: M

SANJEEV PR

Counsel Governm Board o limits fo Court a Circular with the b fi af S 1 2 3 O&M) Page 1 of 2 THE HIGH COURT OF PUNJAB CHANDIGARH

SSIONER OF INCOME TAX ( EX Vs. MANGAL SOCIETY **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Mr. Varun Issar, Sr. Standing Coun for the appellant/Revenue. **** RAKASH SHARMA, J.(Oral) l for the appellant submits that in t ment of India, Ministry of Finance of Direct Taxes dated 17.09.2024 for filing of the appeals by the de and SLPs before the Supreme C r No.5/2024 has been amended an e purpose to manage litigations: “ 2. As a step towards manag been decided by the Board to revise filing of appeals in Income-tax cases a aforementioned Circular as follows: Sl. No. Appeals/SLPs in Income-tax 1. Before Income Tax Appella 2. Before High Court 3. Before Supreme Court B AND HARYANA AT H ITA-14-2022 (O&M) Date of Decision: 03.10.2024 XEMPTION), CHANDIGARH . . . . Appellant . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH nsel terms of the Circular issued by the e, Department of Revenue, Central bearing No.9/2024, the monetary epartment before the ITAT, High Court has been enhanced and the d following steps have been taken gement of litigation, it has e the monetary limits for as stated in Para 4.1 of the x matters Monetary Limit (Tax effect in Rs.) te Tribunal 60 lakh 2 crore 5 crore

) 4 t t e l y h e n MOHIT GOYAL 2024.10.14 11:58 I attest to the accuracy and integrity of this document

ITA-14-2022 (O r in 1 5 s m 2. The mo Circular filed be the app which h 3. In view not fall prays fo 4. Accordi withdraw 5. All pend

October 03, 202 Mohit goyal 1. Whether 2. Whether O&M) Page 2 of 2

Monetary limits given in regard to filing appeal/SLP shall be ncluding those relating to TDS/TCS u 1961 with exceptions as per paras 3. 5/2024 dated 15.03.2024, where the d shall be taken on merits, without regar monetary limits.”

odifications have come into effe r i.e. 17.09.2024, and therefore s fore the Supreme Court, High Cou eals pending before the Supreme have been directed to be withdrawn of aforesaid Circular No.09/2024 within the exception clause of Ci or withdrawal of the present appeal ingly, we allow the prayer as abov wn. ding applications also stand dismis

(SAN 24 speaking/reasoned?

Y reportable?

Y paragraph 2 above with e applicable to all cases under the Income-tax Act, .1 and 3.2 of Circular No decision to appeal/file SLP rd to the tax effect and the ect from the date of issuance of shall apply to SLPs/appeals to be urt and Tribunal and also apply to Court, High Court and Tribunal, n. dated 17.09.2024, as the case does ircular No.5/2024, learned counsel . ve, and the appeal is dismissed as sed as withdrawn accordingly. NJEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

f e o , s l s MOHIT GOYAL 2024.10.14 11:58 I attest to the accuracy and integrity of this document

THE COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY

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