Commissioner of Income Tax v. Mehta Charitable Prajanalaya Trust

Delhi High Court · 11 Dec 2020 · 2020:DHC:3907-DB
Manmohan; Sanjeevivarula
ITA 147/2019
2020:DHC:3907-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed income tax appeals filed by the Commissioner against Mehta Charitable Prajanalaya Trust due to the tax effect being below the prescribed threshold limit under Circular No. 17/2019.

Full Text
Translation output
\ HIGH COURT OF DELHI
ITA 147/2019 & CM APPL.6701/2019
COMMISSIONER OFINCOME TAX-EXEMPTION Appellant
Through; Mr.Abhisliek Maratha,Advocate.
VERSUS
MEHTA CHARITABLE PRAJANALAYA TRUST Respondent
Through: Mr.S.Krishnan,Advocate.
ITA 148/2019& CM APPLs.6705-6706/2019
THE COMMISSIONER OFINCOME
Through: Mr.Abhishek Maratha,Advocate.
VERSUS
Through: Mr.S.Kj.ishnan, Advocate.
ITA 150/2019& CM APPLs.6709-6710/2019
VERSUS
Through: Mr.S.BYishnan,Advocate.
2020:DHC:3907-DB
ITA 156/2019 & CM APPLs.7142-7143/2019
VERSUS
ITA 166/2019 & CM APPLs.7150/2019 AND 7191/2019
Through: .Mr.AbhisLek Maratha,Advocate.
VERSUS
MEHTA CHARITABLE PRAJANALAY A
CORAM:
HON'BLE MR.JUSTICE MANMOHAN
HON'BLE MR.JUSTICE SANJEEVIVARULA
11.12.2020 The appeals have been heard by way ofAddeo conferencing.
Admittedly, the tax effect in the present appeals is lower than the threshold limit ofRs. 1,00,00,000/-prescribed in Circular No. 17/2019 dated
08"^ August,2019issued bythe Central Board ofDirectTaxes.
IM
Consequently,the present appeals are dismissed on accountoflow tax effect.
SAN, DECEMBER 11,2020 OHAN VN LA,J
JUDGMENT