Director Of Income Tax Exemption v. Jesuit Conference Of India
High Court
17 Jan 2025 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Director Of Income Tax Exemption v. Jesuit Conference Of India
Date of order
17 Jan 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Director Of Income Tax Exemption v. Jesuit Conference Of India, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: 2.The appeal is, consequently, dismissed on the ground of low tax effect.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~52
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 266/2013
DIRECTOR OF INCOME TAX EXEMPTION .....Appellant
Through: Mr. Abhishek Maratha, SSC Ms. Nupur Sharma, Mr. Apoorv Agarwal, Mr. Parth Semwal, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Himanshu Gaur & Mr. Kamakshraj Singh, Advs. Ms. Nupur Sharma, Mr. Apoorv Agarwal, Mr. Parth Semwal, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Himanshu Gaur & Mr. Kamakshraj Singh, Advs.
versus
%
JESUIT CONFERENCE OF INDIA .....Respondent Through: None.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R17.01.2025
1.Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024.
2.The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.JANUARY 17, 2025/RW
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