ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Commissioner of Income Tax Exemption, Lucknow v. Radha Mohan Mehrotra Medical Relief Trust, Jaunpur
Income Tax Appeal Defective No. 101 of 2015 ·
Supplied court order; no reported citation stated
The appeal was dismissed on the recorded monetary-limit ground.
Division Bench · Rajan Roy · Om Prakash Shukla
1. Facts of the case
Revenue counsel stated that, according to the statement of facts in Annexure 4, the revenue involved was below the monetary limit under CBDT Circular No. 17 dated 8 August 2019.
2. Discussion by the Hon’ble Court
The Court accepted Revenue counsel’s monetary-limit submission and did not adjudicate the underlying tax merits.
3. Judicial decision
The appeal was dismissed on the recorded monetary-limit ground.
4. Outcome / in whose favour
Revenue’s appeal ended procedurally; the order supplies no independent ruling on the substantive tax dispute.
5. AKHB REVIEW POINT
Preserve Defective Appeal No. 101 of 2015 and the expressly cited 2019 circular. The source does not state a numerical threshold, tax amount or assessment year. This is a distinct appeal from other cases involving the same trust.
Source and verification
Complete supplied one-page original read and visually inspected; original PDF bytes verified by SHA-256. Only source-identified provisions and assessment years are recorded. No PAN is stated. Subsequent treatment and current law have not been cleared.
Source SHA-256: b86d2bd9642526df0c775ffa02ab02666d920860747cd08a93989b5d897620cd
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-20. Subsequent proceedings and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.