Ita/179/2019 Of The Commissioner Of Income Tax (Exemptions) Chandigarh v. M/S Ace Educational And Charitable Society
High Court
08 Jan 2020 In favour of: Revenue
Forum / Bench
High Court · phhc
Parties
Ita/179/2019 Of The Commissioner Of Income Tax (Exemptions) Chandigarh v. M/S Ace Educational And Charitable Society
Date of order
08 Jan 2020
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Ita/179/2019 Of The Commissioner Of Income Tax (Exemptions) Chandigarh v. M/S Ace Educational And Charitable Society, the High Court (2020) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
112IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH
CM-7455-C[]-2019 in/andITA No.179 of 2019 (O&M)Date of decision : 08.01.2020
The Commissioner of Income Tax (Exemptions), Chandigarh|
..... Appellant
VeTSuU
M/s ACE Educational & Charitable Society
...... Respondent
CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEAVNEESH JHINGAN
222
Present ;Mr. Denesh Goyal, Advocatefor the applicant-appellant.
AJAY TEWARI, J. (Oral)
222
CM;7455FCITm2019
1]For the reasons recorded, the application is allowed. Delayof 29 days in re-filing the appeal is condoned.
Main Case
?DLearned counsel for the appellant-revenue states that sincethe tax effect involved is less than the monetary limit as prescribed inCircular No.3 of 2018 dated 11.07.2018 issued by the Central Board ofDirect Taxes, further amended vide Circular No.l7 of 2019 datedOS.O08.2019 read with Letter No.E.No.279/Misc/M-93/2018-ITJ dated20.08.2019, he has instructions to withdraw the present appeal. However,he prayed that liberty be granted to the appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.
3,Dismissed as withdrawn with liberty as prayed for.
4Since the main case has been dismissed, the pending C.M.
Application, if any, also stands disposed of.
(AJAY TEWARI )JUDGE
08.01.2020pooja sharma-l
( AVNEESH JHINGAN&JUDGE
Whether speaking/reasonedWhether Reportable |
Yes/NoYes/No
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