The Director Of Income Tax (Exemption) I, Chennai v. Pavaiammal Vaiyapuri

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 30.11.2018 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH The Director of Income Tax(Exemption) I, Chennai... Appellant/AppellantVs.Pavaiammal Vaiyapuri.. Respondent/RespondentEducational Trust. Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'C' Bench, Chennai, dated 21.1.2010 made in ITANo.1702/Mds/2008 against the Commissioner of Income TAx(Appeals)-XII,Chennai-34,dated30.05.2008madeinI.T.A.No.442/07-08, and against the Assessment order passed bythe Deputy Director of Income Tax (Exemptions)-1, Chennai 34,dated 31.12.2017 made in PAN/GIR No.1616-P. For Appellant : Mr.Karthik Ranganathan Standing Counsel For respondent : No appearance. J U D G M E N T(Delivered by DR.VINEET KOTHARI,J) This Tax Case Appeal has been filed by the Revenue callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, Madras 'C' Bench, Chennai, dated21.1.2010 made in ITA No.1702/Mds/2008, by raising the followingsubstantial questions of law: "(i) Whether, on the facts and circumstancesof the case, the Tribunal was right in deciding thatthe denial of expenditure is not justified contraryto the law laid down in 224 ITR 310? https://hcservices.ecourts.gov.in/hcservices/ (ii) Whether, on the facts and circumstances ofthe case, the Tribunal was right in not consideringthe order passed under Section 144-A dated31.12.1007, by the Additional DIT(E) that theassessee is not entitled to exemption under Section10(22)?" 2. When the matter is taken up for admission, the learnedStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.3/2018 dated 11.7.2018 wherein it is stipulated that appealsshall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 lakhs. 3. In the instant case, the tax effect is less than themonetary limit imposed and therefore, the appeal is dismissed asnot pressed, preserving the substantial questions of law fordetermination in an appropriate case. Sd/- Assistant Registrar(CS VIII) sk.To //True Copy// Sub Assistant Registrar 1. The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. 2. The Commissioner of Income Tax(A)-XII, Chennai. 3. The Deputy director of Income Tax (Exemptions)-1, Chennai. +1 cc to Mr.Karthik Ranganathan, Advocate Sr.No.84145 EV(CO)CSL/22.01.2019 TCA No.813 of 2010 https://hcservices.ecourts.gov.in/hcservices/