What did the High Court hold?

The High Court dismissed the appeal as withdrawn. This was based on a circular issued by the Department's litigation policy, which mandates not to initiate appeals where the monetary stakes are less than Rs. 2 Crores.

The Income Tax Department filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was preferred against orders of the Commissioner of Income Tax (Appeals) and the Income-Tax Officer.

What were the issues?

The primary issue was the Department's decision to withdraw the appeal based on its revised litigation policy regarding monetary thresholds.

The Comm of Income-Tax… vs Siddhartha Educational Society… | Andhra Pradesh High Court 2024

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI MONDAY ,THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR ITTA No. 679 OF 2016 Appeal under Section 260 A of Income Tax Act, aggrieved by the order dated 12.01.2015 in I.T.A.No.290A/izag/2012 (Assessment year 2008-09) before the Hon'ble Income Tax Appellate Tribunal, Visakhapatnam Bench, at Visakhapatnam and preferred against the order of the Commissioner of Income Tax (Appeals), Visakhapatnam, dated 17.01.2012 bearing ITA Nos.205/Eluru/2008-2009 and preferred against the order of the Income-Tax Officer, Ward-(2), Eluru in PAN/AABTS1259E /A.Y.2008-09/ITO/Ward-2, Eluru, Dated; 31.12.2012 Between: The Principal Commissioner of Income- Tax, (Exemptions) Hyderabad. AND Siddhartha Educational Society, Santhi Nagar, Eluru, West Godavari District, Andhra Pradesh. ...RESPONDENT Counsel for the Appellant : SRI J V PRASAD (SC FOR INCOME TAX) Counsel for the Respondents : SRI G V N HARI The Court made the following JUDGMENT :

T' 1 V* HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE T.C.D. SEKHAR I.T.T.A. No. 679 of 2016 r JUDGMENT:- (per Hon’ble Sri Justice G.Narendar) The learned counsel for the Appellant-Department has filed a memo into Court, including a copy of the circular No.09/2024 in F.No.279/Misc./M-74/2024-iTJ, dated 17.09.2024, whereby, the Appellant-Department has formulated a litigation policy and under the said policy, it has been resolved not to initiate any Appeals or Petitions, where the monetary stakes involved are less than 1. Rs.2 Crores and hence, he prays leave of the Court to withdraw the Appeal. 2. Submission is placed on record. 3. Accordingly, the Appeal is dismissed as withdrawn. No costs. As a sequel thereto, the miscellaneous petitions, if any pending in this Appeal shall stand closed. SD/- P.VENKATA RAMANA JOINT REGISTRAR //TRUE COPY// I SECTION OFFICER To 1. The Income Tax Appellate Tribunal, Visakhapatnam Bench, at Visakhapatnam.

1 X'i 2. The Commissioner of Income Tax (Appeals), Visakhapatnam 3. The Income-Tax Officer, Ward-(2), Eluru ,West Godavari District 4. One CC to Sri J V Prasad (SC FOR INCOME TAX) Advocate, High Court of Andhra Pradesh, Amaravati [OPUC] 5. One CC to Sri G V N Hah, Advocate [OPUC] 6. THREE CD COPIES Trt TAC X i \ ^ f f y ' ■ t %■ ..-.I

!( - *•> HIGH COURT DATED:18/11/2024 JUDGMENT ITTA.No.679 of 2016 I" MAV 2025 Currant Sacuen . Jr> DISMISSING THE ITTA AS WITHDRAWN

THE COMM OF INCOME-TAX (EXEMPTIONS), HYDERABAD vs. SIDDHARTHA EDUCATIONAL SOCIETY, W.GODAVARI DIST

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