The Commissioner of Income Tax (Exemptions) vs Lingammal Ramaraju Shashtra Prathistha Trust

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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
T.C.A.No.213 of 2025 | I.T.A.No.1250/Chny/2024

Important Points

Appeal dismissed as monetary limit below CBDT Circular threshold.

Subject

Tax - Income Tax Appeal

Act Referred

Income Tax Act, 1961: S.260A

Headnote

The Income Tax Act, 1961, Section 260A governs appeals against orders of the Income Tax Appellate Tribunal. The revenue appealed the Tribunal's order dated 18.11.2024 in ITA No.1250/Chny/2024. The court found the monetary limit below the threshold prescribed in Circular No.09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. Issue framed: Whether the appeal meets the monetary limit for admission. The court observed that the amount involved falls below the prescribed limit, rendering the appeal non-maintainable. The tax case appeal stands dismissed with no order as to costs.

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.