IN THE INCOME TAX APPELLATE TRIBUNAL
                     DELHI BENCH: `E' NEW DELHI

               BEFORE SHRI G.D. AGRAWAL, PRESIDENT
                                     &
             SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER

                              ITA No.88/Del/2015
                           Assessment Year: 2010-11

 ITO (Exemptions), Room No 208,       vs   Om Charitable Trust,
 2nd Floor, CGO-1, Hapur Road,             47/L-4,
 Ghaziabad.                                Jawahar Quarters,
                                           Meerat
                                           PAN: AAATO1865D
 Appellant                                 Assessee



                    Revenue by          Ms. Rashmita Jha, Sr. DR
                    Assessee by         Shri K.Sampath, AR

                    Date of Hearing                26.09.2018
                    Date of Pronouncement          26.09.2018


                                      ORDER

PER K.NARASIMHA CHARY, JM

      Challenging the order of the learned Commissioner of Income-tax
(Appeals), Meerut (for short "Ld. CIT(A)) dated 13.10.2014, Revenue preferred
this appeal.

2.    We have heard the assessee and perused the material on record. As is seen
from the record, it came to our notice that the tax effect involved in this case is
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Rs. 18,93,236/-, being less than Rs.20 lacs, which squarely falls within the ambit
of Circular No.3/2018 dated 11.07.2018 issued by the Central Board of Direct
Taxes prescribing the tax effect for preferring appeals before Tribunal by the
revenue.






3.    After perusing the materials available on record, we find that the amount
disputed before us is below the tax effect limit prescribed by CBDT vide Circular
No.3/2018 dated 11.07.2018 for preferring appeals before tribunal by the
revenue.   On perusal of the Circular No.3/2018 dated 11.07.2018            and the
materials available on record, Ld. DR could not point out as to how and why such
a Circular is not applicable to the facts of the case. We also find that the Circular
makes it very clear that the revised monetary limits shall apply retrospectively to
pending appeals also. We find that the Circular is binding on the tax authorities.
Hence, we hold that the appeal of the revenue deserves to be dismissed in terms
of low tax effect vide Circular No.3/2018 dated 11.07.2018. Accordingly, this
being a low tax effect case, we dismiss this appeal of revenue in limine, as
unadmitted, without going into the merits of the case.






4.    In the result, Appeal is dismissed.

      Order pronounced in the open court on 26th September, 2018

            Sd/-                                             Sd/-
     (G.D. AGRAWAL)                                 (K. NARASIMHA CHARY)
       PRESIDENT                                      JUDICIAL MEMBER


Dated: 26th September, 2018
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     Copy forwarded to:


1.   Appellant
2.   Respondent
3.   CIT
4.   CIT(Appeals)
5.   DR: ITAT
                              ASSISTANT REGISTRAR
                                    ITAT NEW DELHI