INCOME TAX OFFICER, JALANDHAR V. SANT TARLOK SINGH SATSANG GHAR RELIGIOUS CHARITABLE TRUST, KAHNA DHESIAN

ITA 278/ASR/2023

AI Insights

The case involves an appeal by the Income Tax Officer, Jalandhar against the Sant Tarlok Singh Satsang Ghar Religious Charitable Trust concerning the assessment year 2014-15. The appeal was filed against the order of the CIT(A) NFAC, Delhi. However, during the proceedings, it was brought to attention that the tax effect involved in the appeal was less than the threshold limit prescribed by the CBDT Circular No. 09/2024 dated 17/09/2024. Both parties agreed that the tax effect did not meet the required threshold for the appeal to be maintainable. Consequently, the tribunal dismissed the appeal as not maintainable.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779505 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 25-09-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; TDS; Charitable institution

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 278/Asr/2023 Assessment Year: 2014-15 Income Tax Officer, Jalandhar (Appellant) Vs. Sant Tarlok Singh Satsang Ghar Religious Charitable Trust, Kahna Dhesian The. Phillaur, Jalandhar, 141311-Punjab [PAN: AAITS 9498Q] (Respondent) Appellant by Respondent by : : Sh. Ravinder Mittal, CIT-D.R. Sh. J. S. Bhasin, Adv. Date of Hearing Date of Pronouncement : : 10.09.2025 16.10.2025 ORDER 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: Printed from counselvise.com 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). 2. 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. 3. 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/-. 4. 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. 5. 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. Printed from counselvise.com 3 I.T.A. No. 278/Asr/2023 Assessment Year: 2014-15 6. 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 3. 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. 4. 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. 5. 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.\" Printed from counselvise.com 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. 8. 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. 9. 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 Printed from counselvise.com "