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High Court of DelhiITA/336/2024

Principal Commissioner Of Income Tax-20 Delhi v. Ca Cooperative Thrift And Credit Society Ltd

2026-02-11Hon'Ble Mr. Justice Dinesh Mehta,Hon'Ble Mr. Justice Vinod Kumar1 pages

$~8 and 9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 335/2024 + ITA 336/2024 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-20 .....Appellant Through:

Mr. Abhishek Maratha, SSC, Mr.

Apoorv Agarwal, JSC and Ms. Nupur Sharma, Adv.

versus M/S CA COOPERATIVE THRIFT AND CREDIT SOCIETY LTD .....Respondent Through:

Mr. Amit Shrivastava, Adv.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 11.02.2026 1.

Learned counsel for appellant submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 2.

In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 11, 2026/ss 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 16/02/2026 at 12:48:17