Dismissed¶16

The Commissioner of Income Tax ( Exemption), Chandigarh v. M/S Manav Mangal Society

Punjab & Haryana HC11 Mar 2025ITA/95/2022

Case brief

AI extract

What is this about?

ITA-95-2022 (O&M); CM-4198-CII-2025; CIT (Exemptions) Chandigarh v. M/s Manav Mangal Society; CBDT Circulars No. 05/2024 and 09/2024; tax effect less than two crores; appeal dismissed as not pressed; Punjab and Haryana High Court; decision date 11.03.2025; Arun Palli and Sudeepti Sharma, JJ.

What did the court decide?

Application CM-4198-CII-2025 allowed; appeal ITA-95-2022 (O&M) dismissed as not pressed. ¶16

The Commissioner of Income Tax ( Exemption), Chandigarh Vs M/S Manav Mangal Society — Punjab & Haryana HC (2025) — LawSathi Research

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CM-4198-CII-2025 in/and ITA-95-2022 (O&M) Date of decision: 11.03.2025

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The Commissioner of Income Tax, (Exemptions), Chandigarh

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….Appellant

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Versus

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M/s Manav Mangal Society ….Respondent

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CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

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Present: Mr. Varun Issar, Senior Standing Counsel, and

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Ms. Pridhi Sandhu, Junior Standing Counsel, for the applicant-appellant.

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Ms. Radhika Suri, Senior Advocate, with

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Mr. Abhinav Narang, Advocate, and

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Ms. Parnika Singla, Advocate, for the respondent.

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ARUN PALLI, J. (Oral)

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This is an application for dismissal of the appeal, in view of Circulars No.05/2024 and 09/2024, issued by the Central Board of Direct Taxes.

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Learned counsel for the applicant-appellant submits that per Circulars No. 05/2024 and 09/2024 (ibid) , which are taken on record as R-6 and R-7, no appeal, where the tax effect is less than two crores, is maintainable, therefore, the present appeal be dismissed, being not pressed.

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Accordingly, the application is allowed. The appeal is taken on board and the same is dismissed, as not pressed.

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(ARUN PALLI) JUDGE

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(SUDEEPTI SHARMA)

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JUDGE

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11.03.2025

¶21

Ak Sharma