Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 183/2023 COMMISSIONER OF INCOME TAX EXEMPTION DELHI .....Appellant Through:

Mr Apoorv Agarwal with Mr Parth Samwal, Advocates.

versus IILM FOUNDATION .....Respondent Through:

Mr Rohit Jain with Mr Aniket D.

Agrawal and Mr Samarth Chaudhary, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R

% 24.03.2025 1.

The learned counsel appearing for the respondent/assessee has handed over a sheet showing the computation of the tax effect in the present appeal. The same indicates that the correct tax effect is ₹1,68,23,794/-. The said amount falls below the threshold limit of ₹2,00,00,000/- for maintaining an appeal before this court in terms of the Circular dated 17.09.2024 issued by the Central Board of Direct Taxes.

2.

Accordingly, the present appeal is disposed of on account of low tax effect.

VIBHU BAKHRU, J TEJAS KARIA, J MARCH 24, 2025/tr Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/03/2025 at 12:29:58