By Sri. Arvind v. Chavan, Advocate

Digitally signed bySHAKAMBARILocation: HIGHCOURT OFKARNATAKA NC: 2025:KHC:12703-DB ITA No. 238 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26 DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR INCOME TAX APPEAL NO. 238 OF 2024 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX EXEMPTIONS, 6 FLOOR UNITY BUILDING ANNEXE P. KALINGA RAO ROAD, BENGALURU-560 027 EXEMPTIONS, 6 FLOOR UNITY BUILDING ANNEXE P. KALINGA RAO ROAD, BENGALURU-560 027 2. THE INCOME TAX OFFICER EXEMPTION WARD-1, GROUND FLOOR ALBUQUERQUE HOUSE, OPP. FORUM FIZA MALL PANDESHWAR, MANGALORE 575001 …APPELLANTS (BY SRI. ARVIND V. CHAVAN, ADVOCATE) AND: SHRI. MAHALINGESHWARA TEMPLE TEMPLE BUILDINGS, MAIN ROAD, PUTTUR-574 201 PAN: REPRESENTE BY ITS SECRETARY …RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 22/03/2024 PASSED IN ITA NO.76/BANG/2024, ASSESSMENT YEAR 2021-2022 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE HON'BLE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO. 76/BANG/2024 DATED 22.03.2024 FOR 2021-2022 ANNEXURE-A CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE RECTIFICATION ORDER DATED 07.03.2023 AND ETC. ASSESSMENT - 2 - THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) This Appeal is not maintainable in view of the monetary limit described under Central Board of Direct Taxes Circular No.9/2024 dated 15.03.2024. Hence, appeal is disposed off as not maintainable. Liberty is reserved to seek revival, if it is otherwise maintainable by way of exception in view of Circular No.5/2024. Registry to send a copy of this order through speed post to the respondent-Assessee, immediately. Sd/- (KRISHNA S DIXIT) JUDGE AM List No.: 1 Sl No.: 0 Sd/- (RAMACHANDRA D. HUDDAR) JUDGE