Commissioner Of Income Tax Exemptions Mumbai v. Indian Education Society ITA No 2923 Mum 2024 Ay 2016 17

538-ITXA-713-2025.DOCX Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 713 OF 2025 Commissioner of Income Tax Exceptions Mumbai ...Appellant

Versus

Indian Education Society ITA NO. 2923 MUM 2024 AY 2016-17

...Respondent

______________________________________________________ Mr Prathamesh Bhosle, for the Appellant.

______________________________________________________

CORAM

M.S. Sonak & Advait M. Sethna, JJ.

DATED:

09 October 2025 PC:- 1.

Mr Bhosle appears for the Appellant.

2.

The tax effect in all these Appeals is below Rs. 2 Crores. Therefore, in accordance with the Central Board of Direct Taxes Circulars, these matters ought not to have been filed or in any event, pursued by the Revenue.

Digitally signed by AMOL PREMNATH JADHAV Date:

2025.10.15 21:31:43 +0530 3.

Mr Bhosle, however, submits that he has no instructions AMOL PREMNATH JADHAV to seek withdrawal.

4.

Accordingly, we dispose of this Appeal on the grounds of low tax effect by keeping the questions raised thierein open. 5.

However, if at a later stage, it is found that the tax effect is greater than Rs. 2 Crores or that the Appeal falls within any

538-ITXA-713-2025.DOCX of the exceptions, the Appellant will have the liberty to apply for revival/restoration. This is provided that an application for restoration/revival is filed within reasonable time i.e., on or before 31 January 2026.

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