Director of Income-tax (Exemption) v. Sir Sobha Singh Public Charitable Trust
[Citation -2020-LL-0703-2]

Citation 2020-LL-0703-2
Appellant Name Director of Income-tax (Exemption)
Respondent Name Sir Sobha Singh Public Charitable Trust
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 03/07/2020
Judgment View Judgment
Keyword Tags low tax effect


IN HIGH COURT OF DELHI AT NEW DELHI ITA 975/2005 DIRECTOR OF INCOME TAX (EXEMPTION) ..... Appellant Through: Mr. Abhishek Maratha, Advocate. versus SIR SOBHA SINGH PUBLC CHARITABLE TRUST ..... Respondent Through: Mr. Vaibhav Kulkarni with Mr. Udit Naresh, Advocates CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 03.07.2020 appeal has been heard by way of video conferencing. Learned counsel for parties refer to order passed by Commissioner of Income Tax Appellate Tribunal in present case to contend that income tax demand along with interest till 31st December, 2001 was Rupees Thirty Eight Lakhs Eighty Two Thousand Two Hundred Eight (Rs. 38,82,208/-). Since it is lower than threshold limit of Rupees One Crore (Rs. 1,00,00,000/-) prescribed in Circular no. 17/2019 dated 8 August, 2019 read with Circular no. 03/2018 and its amendments dated 20th August, 2018 issued by Central Board of Direct Taxes, present appeal is dismissed on account of low tax effect. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J JULY 03, 2020 rn Director of Income-tax (Exemption) v. Sir Sobha Singh Public Charitable Trust
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