Income-tax Officer (Exemption), Faridabad v. St. Luke Educational Society
[Citation -2016-LL-0921-35]
| Citation | 2016-LL-0921-35 |
|---|---|
| Appellant Name | Income-tax Officer (Exemption), Faridabad |
| Respondent Name | St. Luke Educational Society |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 21/09/2016 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Keyword Tags | income tax authorities • educational society • tax effect |
| Bot Summary: | It was a common stand of the parties before the Bench that the tax effect in the present appeal is well below Rs.10 lakh. I find that the appeal has been preferred by the Revenue in violation of Circular No.21/2015 dated 10th December, 2015 of CBDT. By the aforesaid circular the pecuniary limit for filing the appeal before the ITAT has been prescribed beyond Rs.10 lakh. Para 3 of the aforesaid Circular has been made applicable vide para 10 retrospectively. Considering the settled legal precedent that the Board s instructions or directions issued to the Income Tax Authorities u/s 268A of the Income Tax Act, 1961 2 ITA No.6474/Del/2015 are binding on the authorities, I hold that the appeal is non-maintainable. It is made clear that since the present appeal has not been disposed of on merits, but due to the above reason, this order will not have any judicial precedence. Accordingly, the appeal of the Revenue is dismissed as non-maintainable. In the result, the appeal of the Revenue is dismissed. |