Commissioner Of Income Tax Exemptions v. Satvichar Darshan

442-ITXA-838-2024.DOCX by PALLAVI MAHENDRA WARGAONKAR Date:

2025.10.21 14:15:15 +0530 PALLAVI MAHENDRA WARGAONKAR Pallavi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(IT) NO. 838 OF 2024 Commissioner Of Income Tax Exemptions ...Appellant

Versus

Satvichar Darshan

...Respondent

______________________________________________________ Ms. Swapna Gokhale, i/b. Gulabani for Appellant. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 16 October 2025 P.C.:- 1.

Ms. Gokhale holds for Mr. Gulabani, learned counsel for the Appellant. She reports no instructions. 2.

However, the tax effect is less than Rs.2 Crores. In terms of the CBDT Circular, this Appeal ought not to be pursued by the Revenue.

3.

Accordingly, we dispose of this Appeal by leaving the questions of law open. However, if the Appellant finds that the tax effect is greater than Rs.2 Crores or the Appeal falls within the excepted categories, the Appellant will have liberty to apply for restoration/revival. This is provided applications for restoration/revival are made within reasonable time i.e. on or before 31 January 2026.

(Advait M. Sethna, J) (M.S. Sonak, J.)