$~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 This is a digitally signed order. 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