Ita/120/2016 Of The Commissioner Of Income Tax Exemptions Chd v. M/S Mahabir Educational Welfare Society

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH Sr. No.208 ITA No.120 of 2016Date of decision: 01.09.2016 The Commissioner of Income Tax (Exemptions), Chandigarh Vve;rsus ....Appellant M/s Mahabir Educational Welfare Society ....Respondent CORAM:HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICEHON'BLE MR. JUSTICE DEEPAK SIBAL eK SR Present:-Mr. Denesh Goyal, Advocatefor the appellant, Mr. Nitin Kaushal, Advocatefor the respondent. eK SR S.J. VAZIFDAR,CHIEF JUSTICE (ORAL) This is an appeal against the order of the Tribunal relating tothe Assessment Year 2006-07. Admittedly, the tax effect is less than420 lacs, in other words, it is less than the limits prescribed by CircularNo.21/2015 dated 10.12.2015. |Learned counsel appearing on behalf of the appellant states thatthe findings of the Tribunal are entirely perverse. That is an issue whichwould have been adjudicated provided the appeal was not liable to bedismissed in view of the afore-referred circular. onParagraph No.8 of the said circular does not come to theappellant's assistance to maintain the present appeal as in the present appeal constitutional validity of the provisions of the Act or the Rule is not challenged. 4Paragraph No.9 of the said circular also does not further thecase of the appellant. It reads as under:- ;The monetary limits specified in para 3 aboveshall not apply to writ matters and direct tax matters otherthan Income tax. Filing of appeals in other Direct tax mattersshall continue to be governed by relevant provisions ofstatute& rules. Further, filing of appeal in cases of Income Tax,where the tax effect is not quantifiable or not involved, such asthe case of registration of trusts of institutions under Section12A of the IT Act, 1961, shall not be governed by the limitsspecified in para 3 above and decision to file appeal in suchcases may be taken on merits ofa particular case.” The issue of registration of the respondent-assessee does not arise in this appeal. The issue involved is of the assessment per se. 5The appeal is, therefore, dismissed. Needless to add that the merits of the matter have not beenconsidered. Nor does this order preclude the appellant from adopting anyother proceedings in accordance with law, (S.J. VAZIFDAR)CHIEF JUSTICEH September 01, 2016 Jyoti I (DEEPAK SIBAL)JUDGE