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2026 Supreme(Online)(Mad) 32872

IN THE HIGH COURT OF JUDICATURE AT MADRAS
Sushrut Arvind Dharmadhikari, CJ, G.Arul Murugan, J
The Commissioner of Income Tax (Exemptions) – Appellant
Versus
Lingammal Ramaraju Shashtra Prathistha Trust – Respondent


Advocates:
For Appellant: Mr.J.Narayanasamy Sr. Standing Counsel
For Respondent: Mr.P.J.Rishikesh

Table of Content
1. dismissed due to sub-threshold monetary limit. (Para 2)

This appeal has been filed by the revenue against the order dated 18.11.2024 passed by the Income Tax Appellate Tribunal “C” Bench, Chennai in I.T.A.No.1250/Chny/2024.

2. The monetary limited involved in this appeal is below the monetary limit prescribed in Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. Therefore, the tax case appeal stands dismissed. There shall be no order as to costs.

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