IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-4229-CII-2025 in/and ITA-210-2023 (O&M) Date of decision: 11.03.2025 The Commissioner of Income Tax, (Exemptions), Chandigarh ….Appellant Versus M/s Manav Mangal Society ….Respondent CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Varun Issar, Senior Standing Counsel, and Ms. Pridhi Sandhu, Junior Standing Counsel, for the applicant-appellant. Ms. Radhika Suri, Senior Advocate, with Mr. Abhinav Narang, Advocate, and Ms. Parnika Singla, Advocate, for the respondent. ARUN PALLI, J. (Oral) This is an application for dismissal of the appeal, in view of Circulars No.05/2024 and 09/2024, issued by the Central Board of Direct Taxes. Learned counsel for the applicant-appellant submits that per Circulars No. 05/2024 and 09/2024 (ibid), which are taken on record as R-6 and R-7, no appeal, where the tax effect is less than two crores, is maintainable, therefore, the present appeal be dismissed, being not pressed. Accordingly, the application is allowed. The appeal is taken on board and the same is dismissed, as not pressed. (ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 11.03.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No AMIT KUMAR 2025.03.11 18:33 I attest to the accuracy and authenticity of this document