-High Courts - Rs: ₹2 Crore (increased from ₹1 Crore)
-Supreme Cour -Rs: ₹5 Crore (increased from ₹2 Crore)
Key Points:
-These limits apply to appeals filed by the Income Tax Department, not by the taxpayer.
-An appeal should not be filed merely because the tax effect exceeds the limit; the merits of the case must be considered.
-Exceptions exist for cases involving a question of law of a recurring nature, or where the tax effect is not quantifiable (e.g., registration of trusts).
Intellectual Property right protection - why it is important :
Key Reasons IPR Protection Is Important:
-Fosters Innovation & Creativity: Gives inventors and creators confidence that their investments in R&D will be rewarded, motivating further development.
-Drives Economic Growth: IP-intensive industries contribute significantly to GDP, attract investment, and create jobs, benefiting national economies.
-Protects Business Assets: Safeguards unique brand identities, product designs, and inventions from being copied, preventing financial loss and dilution of brand value.
-Creates Revenue Opportunities: IP can be licensed, sold, or used as security for loans, generating substantial income streams.
-Builds Brand Reputation & Consumer Trust: Helps consumers identify genuine products, distinguishing them from counterfeits and building brand loyalty.
Provides Competitive Advantage: Sets businesses apart from competitors by protecting their unique offerings in the marketplace.
-Offers Legal Recourse: Provides a legal framework to take action against infringement, reducing risks and ensuring creators can defend their rights.
Income Tax Litigation Appeal to High Court against order of ITAT bench.
Section 260A of the Indian Income Tax Act, 1961, permits an appeal to the High Court against an order issued by the Income Tax Appellate Tribunal (ITAT). This is only allowed if the appeal raises a "substantial question of law". This requirement ensures that High Courts primarily address significant legal issues rather than factual disputes.
Key Provisions of Section 260A
-Eligibility to Appeal: Both taxpayers (assessee) and tax authorities (Principal Chief Commissioner or Commissioner) can file an appeal if they are unhappy with an ITAT order.
-Appeal Conditions: The core requirement is that the High Court must be convinced that a "substantial question of law" is involved. A question of law is considered "substantial" if it is arguable, not already settled by a binding judgment, and has a material impact on the case's outcome.
-Filing Deadline: An appeal must generally be filed within 120 days of receiving the ITAT order. The High Court may accept late appeals if there was a valid reason for the delay.
Procedure:
-The appeal is filed as a document outlining the specific substantial question of law.
-If the High Court agrees that a substantial question of law exists, it will formally define that question.
-The appeal will be heard and decided based on the defined question(s), though the court can consider other substantial questions of law if needed, provided it records its reasons.
-High Court Authority: The High Court has the power to uphold, alter, or overturn the ITAT's order and issue a judgment based on the legal question(s). It can also decide on an issue that the Tribunal did not address or decided incorrectly due to a legal error.
The principles of the Code of Civil Procedure, 1908, regarding appeals to the High Court are generally applicable to appeals under Section 260A.
Section 260A of Income Tax Act 1961 (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal before the date of establishment of the National Tax Tribunal, if the High Court is satisfied that the case involves a substantial question of law.
(2) The Principal Chief Commissioner or Chief Commissioner or the Principal Commissioner or Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be—
(a) filed within one hundred and twenty days from the date on which the order appealed against is received by the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner;
(b) [***]
(c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
(2A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.
(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
(4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question :
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
(5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.
(6) The High Court may determine any issue which—
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).
(7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.
Calculation of appeal filing date under Section 61 of IBC for appeal before NCLAT
-Section 61(2) provides time limit of 30 days for filing appeal.
-The date on which the period of limitation for filing appeal under Section 61 of IBC begins to run is intrinsically linked to the date of pronouncement. [Sanjay Pandurang Kalate v. Vistra ITCL (India) Ltd. and Ors. (2023) SC]
-The limitation for filing an appeal u/s 61 shall commence from the date when the order is pronounced and not from the date when aggrieved party claims to have knowledge of the contents of the order. [Raiyan Hotels and Resorts Pvt. Ltd. v. Unrivalled Projects Pvt. Ltd. (2023) NCLAT]
-Even in case of ex-parte order of NCLT despite service of notice, running of the limitation for filing an appeal under Section 61 of the IBC shall start from the date of pronouncement of the order and it is not dependent on the communication of the order to aggrieved person. It is irrelevant whether the impugned order was issued ex parte or in the presence of the parties. [Sciknow Techno Solutions Ltd. v. Dinesh Kumar Gupta and Ors. (2023) NCLAT and Deepak Dahyalal Vs. Steel Resources and Anr. (2024) NCLAT].
-As per NCLAT Rule 3, the date on which the order was pronounced by the NCLT shall be excluded from the computation of limitation. This is in line with Section 12 of the Limitation Act, 1963.
-In terms of Section 12(2) of the Limitation Act 1963, the time requisite for obtaining a copy of the order appealed from has to be excluded while computing the period of limitation.
-The litigant has to file its appeal within 30 days, which can be extended up to a period of 15 days upon showing sufficient cause and no more. [V Nagarajan Vs. SKS Ispat and Power Ltd. (2021) SC].
-The statutory provisions provide that delay beyond 15 days in preferring the appeal under Section 61 of the IBC is uncondonable, the same cannot be condoned even in exercise of powers under Article 142 of the Constitution. [National Spot Exchange Ltd. v. Mr. Anil Kohli (2021) SC].
-If the last day expires on a day when the office of the Appellate Tribunal is closed, that day and any succeeding day on which the Appellate Tribunal remains closed shall be excluded. [NCLAT Rule 3]
.
-The benefit of Holidays can be availed only in period of limitation of 30 days, holidays cannot be excluded in condonation period of 15 days, in appeal under Section 61 of the IBC before NCLAT. If 45th day for filing the appeal under Section 61 of the IBC is a Holiday, the benefit of Section 4 of the Limitation Act, 1963 is not available. [Sandeep Anand v. Gopal Lal Baser RP Wianxx Impex Pvt. Ltd. (2023) NCLAT and State Bank of India v. Darwin Platform Infrastructure Ltd. and Ors. (2024) NCLAT].
-The provisions of the Limitation Act, 1963 are made applicable by virtue of Section 238A of the IBC, which was inserted by IBC (Second Amendment) Act, 2018 on recommendation by Insolvency Law Committee.
Section 11 Exemption Allowed Despite Delay in Form 10BB.
Case Name : Kinkini Vs ITO (ITAT Jaipur)
Delayed Form 10BB Is Only Procedural: ITAT Jaipur Allows s.11 Exemption Despite Late Filing .
Jaipur ITAT ‘SMC’ Bench, in Kinkini vs. ITO (ITA No.1185/JPR/2025, AY 2023-24, order dated 24.12.2025), allowed the assessee’s appeal and held that exemption u/s 11 cannot be denied merely due to delayed filing of Form 10BB, when the audit report was available on record before issuance of intimation u/s 143(1).
The assessee, a charitable trust/AOP, filed its return claiming full exemption u/s 11. However, Form 10BB (audit report)—though filed on 31.03.2024—was beyond the prescribed time. The CPC, while processing the return u/s 143(1)(a), denied exemption and assessed income at ₹18.49 lakh, which was confirmed by the CIT(A) on the ground that neither AO nor CIT(A) had power to condone the delay.
Reversing the lower authorities, the Tribunal held that filing of Form 10BB is a procedural requirement and not a substantive condition for claiming exemption u/s 11. Once the audit report is filed and available before processing/assessment, the statutory requirement stands substantially complied with.
The ITAT relied heavily on binding precedents of the Gujarat High Court in Laxmanarayan Dev Shrishan Seva Khendra (2024), Parul Mahila Pragati Mandal (2025) and Association of Indian Panel Board Manufacturers, and followed consistent ITAT rulings holding that procedural lapses cannot defeat substantive exemption.
Since Form 10BB was on record prior to issuance of intimation u/s 143(1), the Tribunal held that denial of exemption u/s 11 was unsustainable, and directed that the exemption be granted in full.
Ld. DR was unable to draw our attention to any decision of the jurisdictional High Court holding to the contrary. In view of the same respectfully following the binding judicial precedents and having regard to the fact that the audit report in Form 10BB was duly filed and was available on record prior to the issuance of intimation u/s. 143(1)(a) of the Act, I hold that the denial of exemption u/s. 11 of the Act was not justified.
Rahul Jha Associate Legal
Rahul Jha Associate Legal
Customs Appeal & Litigation
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Rahul Jha Associate Legal
Customs Litigation includes:
1. Appeal to Commissioner of Customs (Appeal)
2. Appeal to CESTAT
3. Appeal to HC
4. Appeal to Supreme Court
5. Writ Petition & SLP
6. Bail Application
#Customslitigation
#customsappeal
#customs
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Rahul Jha Associate Legal
Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73 & 74
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Rahul Jha Associate Legal
Circular No. 9/2024 issued by CBDT , The revised monetary limits (based on "tax effect" in a case) are as follows to file appeal by Department:
-Income Tax Appellate Tribunal (ITAT)- Rs: ₹60 Lakh (increased from ₹50 Lakh)
-High Courts - Rs: ₹2 Crore (increased from ₹1 Crore)
-Supreme Cour -Rs: ₹5 Crore (increased from ₹2 Crore)
Key Points:
-These limits apply to appeals filed by the Income Tax Department, not by the taxpayer.
-An appeal should not be filed merely because the tax effect exceeds the limit; the merits of the case must be considered.
-Exceptions exist for cases involving a question of law of a recurring nature, or where the tax effect is not quantifiable (e.g., registration of trusts).
#CBDTcircuar
#Circularnumber09/2024
#Limitsincreasedforappeal
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Rahul Jha Associate Legal
Intellectual Property right protection - why it is important :
Key Reasons IPR Protection Is Important:
-Fosters Innovation & Creativity: Gives inventors and creators confidence that their investments in R&D will be rewarded, motivating further development.
-Drives Economic Growth: IP-intensive industries contribute significantly to GDP, attract investment, and create jobs, benefiting national economies.
-Protects Business Assets: Safeguards unique brand identities, product designs, and inventions from being copied, preventing financial loss and dilution of brand value.
-Creates Revenue Opportunities: IP can be licensed, sold, or used as security for loans, generating substantial income streams.
-Builds Brand Reputation & Consumer Trust: Helps consumers identify genuine products, distinguishing them from counterfeits and building brand loyalty.
Provides Competitive Advantage: Sets businesses apart from competitors by protecting their unique offerings in the marketplace.
-Offers Legal Recourse: Provides a legal framework to take action against infringement, reducing risks and ensuring creators can defend their rights.
#trademarkprotection
#copyrightprotection
#Intellectualpropertyrightprotection
#filecomplaint
#suitfileforviolationofintellectualpropertyright
rahuljhaassociatelegal.com/
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Rahul Jha Associate Legal
Income Tax Litigation
Appeal to High Court against order of ITAT bench.
Section 260A of the Indian Income Tax Act, 1961, permits an appeal to the High Court against an order issued by the Income Tax Appellate Tribunal (ITAT). This is only allowed if the appeal raises a "substantial question of law". This requirement ensures that High Courts primarily address significant legal issues rather than factual disputes.
Key Provisions of Section 260A
-Eligibility to Appeal: Both taxpayers (assessee) and tax authorities (Principal Chief Commissioner or Commissioner) can file an appeal if they are unhappy with an ITAT order.
-Appeal Conditions: The core requirement is that the High Court must be convinced that a "substantial question of law" is involved. A question of law is considered "substantial" if it is arguable, not already settled by a binding judgment, and has a material impact on the case's outcome.
-Filing Deadline: An appeal must generally be filed within 120 days of receiving the ITAT order. The High Court may accept late appeals if there was a valid reason for the delay.
Procedure:
-The appeal is filed as a document outlining the specific substantial question of law.
-If the High Court agrees that a substantial question of law exists, it will formally define that question.
-The appeal will be heard and decided based on the defined question(s), though the court can consider other substantial questions of law if needed, provided it records its reasons.
-High Court Authority: The High Court has the power to uphold, alter, or overturn the ITAT's order and issue a judgment based on the legal question(s). It can also decide on an issue that the Tribunal did not address or decided incorrectly due to a legal error.
The principles of the Code of Civil Procedure, 1908, regarding appeals to the High Court are generally applicable to appeals under Section 260A.
Section 260A of Income Tax Act 1961
(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal before the date of establishment of the National Tax Tribunal, if the High Court is satisfied that the case involves a substantial question of law.
(2) The Principal Chief Commissioner or Chief Commissioner or the Principal Commissioner or Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be—
(a) filed within one hundred and twenty days from the date on which the order appealed against is received by the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner;
(b) [***]
(c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
(2A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.
(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
(4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question :
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
(5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.
(6) The High Court may determine any issue which—
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).
(7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.
#Incometaxappeal
#appealtohighcourt
#Section260Aofincometaxact
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Rahul Jha Associate Legal
Calculation of appeal filing date under Section 61 of IBC for appeal before NCLAT
-Section 61(2) provides time limit of 30 days for filing appeal.
-The date on which the period of limitation for filing appeal under Section 61 of IBC begins to run is intrinsically linked to the date of pronouncement. [Sanjay Pandurang Kalate v. Vistra ITCL (India) Ltd. and Ors. (2023) SC]
-The limitation for filing an appeal u/s 61 shall commence from the date when the order is pronounced and not from the date when aggrieved party claims to have knowledge of the contents of the order. [Raiyan Hotels and Resorts Pvt. Ltd. v. Unrivalled Projects Pvt. Ltd. (2023) NCLAT]
-Even in case of ex-parte order of NCLT despite service of notice, running of the limitation for filing an appeal under Section 61 of the IBC shall start from the date of pronouncement of the order and it is not dependent on the communication of the order to aggrieved person. It is irrelevant whether the impugned order was issued ex parte or in the presence of the parties. [Sciknow Techno Solutions Ltd. v. Dinesh Kumar Gupta and Ors. (2023) NCLAT and Deepak Dahyalal Vs. Steel Resources and Anr. (2024) NCLAT].
-As per NCLAT Rule 3, the date on which the order was pronounced by the NCLT shall be excluded from the computation of limitation. This is in line with Section 12 of the Limitation Act, 1963.
-In terms of Section 12(2) of the Limitation Act 1963, the time requisite for obtaining a copy of the order appealed from has to be excluded while computing the period of limitation.
-The litigant has to file its appeal within 30 days, which can be extended up to a period of 15 days upon showing sufficient cause and no more. [V Nagarajan Vs. SKS Ispat and Power Ltd. (2021) SC].
-The statutory provisions provide that delay beyond 15 days in preferring the appeal under Section 61 of the IBC is uncondonable, the same cannot be condoned even in exercise of powers under Article 142 of the Constitution. [National Spot Exchange Ltd. v. Mr. Anil Kohli (2021) SC].
-If the last day expires on a day when the office of the Appellate Tribunal is closed, that day and any succeeding day on which the Appellate Tribunal remains closed shall be excluded. [NCLAT Rule 3] .
-The benefit of Holidays can be availed only in period of limitation of 30 days, holidays cannot be excluded in condonation period of 15 days, in appeal under Section 61 of the IBC before NCLAT. If 45th day for filing the appeal under Section 61 of the IBC is a Holiday, the benefit of Section 4 of the Limitation Act, 1963 is not available. [Sandeep Anand v. Gopal Lal Baser RP Wianxx Impex Pvt. Ltd. (2023) NCLAT and State Bank of India v. Darwin Platform Infrastructure Ltd. and Ors. (2024) NCLAT].
-The provisions of the Limitation Act, 1963 are made applicable by virtue of Section 238A of the IBC, which was inserted by IBC (Second Amendment) Act, 2018 on recommendation by Insolvency Law Committee.
#IBC
#NCLT
#NCLAT
#Insolvencyandbankruptcy
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Section 11 Exemption Allowed Despite Delay in Form 10BB.
Case Name : Kinkini Vs ITO (ITAT Jaipur)
Delayed Form 10BB Is Only Procedural: ITAT Jaipur Allows s.11 Exemption Despite Late Filing .
Jaipur ITAT ‘SMC’ Bench, in Kinkini vs. ITO (ITA No.1185/JPR/2025, AY 2023-24, order dated 24.12.2025), allowed the assessee’s appeal and held that exemption u/s 11 cannot be denied merely due to delayed filing of Form 10BB, when the audit report was available on record before issuance of intimation u/s 143(1).
The assessee, a charitable trust/AOP, filed its return claiming full exemption u/s 11. However, Form 10BB (audit report)—though filed on 31.03.2024—was beyond the prescribed time. The CPC, while processing the return u/s 143(1)(a), denied exemption and assessed income at ₹18.49 lakh, which was confirmed by the CIT(A) on the ground that neither AO nor CIT(A) had power to condone the delay.
Reversing the lower authorities, the Tribunal held that filing of Form 10BB is a procedural requirement and not a substantive condition for claiming exemption u/s 11. Once the audit report is filed and available before processing/assessment, the statutory requirement stands substantially complied with.
The ITAT relied heavily on binding precedents of the Gujarat High Court in Laxmanarayan Dev Shrishan Seva Khendra (2024), Parul Mahila Pragati Mandal (2025) and Association of Indian Panel Board Manufacturers, and followed consistent ITAT rulings holding that procedural lapses cannot defeat substantive exemption.
Since Form 10BB was on record prior to issuance of intimation u/s 143(1), the Tribunal held that denial of exemption u/s 11 was unsustainable, and directed that the exemption be granted in full.
Ld. DR was unable to draw our attention to any decision of the jurisdictional High Court holding to the contrary. In view of the same respectfully following the binding judicial precedents and having regard to the fact that the audit report in Form 10BB was duly filed and was available on record prior to the issuance of intimation u/s. 143(1)(a) of the Act, I hold that the denial of exemption u/s. 11 of the Act was not justified.
The appeal was allowed.
#Incometaxexemption
#incometaxappeal.
#itatappeal
#ngo
#charitabletrust
#itatjaipurbench
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Rahul Jha Associate Legal
नया साल आपके जीवन में खुशियों की नई रोशनी लाए। हर दिन सफलता और तरक्की के नए अवसर लेकर आए। आपका हर सपना पूरा हो और चेहरे पर मुस्कान बनी रहे।
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Rahul Jha Associate Legal
MCA notification
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