Specified monetary limit not to apply to writ matters and direct tax matters other than income-tax :

Filing of appeals in other direct tax matters shall continue to be governed by the relevant provisions of statute and rules. Further, filing of appeal in cases of income-tax, where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A, shall not be governed by the specified monetary limits and decision to file appeal in such cases may be taken on merits of a particular case.