Case Law › High Court › The Commissioner Of Income Tax (Exemptio...

The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S All India Pingalwara Charitable Society (Regd

High Court 15 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

15 Oct 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S All India Pingalwara Charitable Society (Regd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA No. 283 of 2016 Date of Decision: 15.10.2019 The Commissioner of Income Tax (Exemptions), Chandigarh .......Appellant Vs. M/s All India Pingalwara Charitable Society (Regd.) .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Denesh Goyal, Senior Standing Counsel for the appellant. Mr. Sanat Kapoor, Advocate for the respondent. ***** AJAY TEWARI, J. (ORAL) 1.Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for. 3.Since the main case has been dismissed, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 15, 2019 JUDGE GurpreetWhether speaking /reasoned : YesWhether Reportable : No

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.