COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. NATIONAL INTERNET EXCHANGE OF INDIA

PDF · subscribers
ITA - 169 / 2023HC Delhi22 March 20233 pages
For Petitioner: ABHISHEK
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court noted that this issue had already been decided in favour of the assessee by the same court in previous judgments for other assessment years. Consequently, no substantial question of law arose for consideration.

What were the facts?

The Revenue filed an appeal against the assessee, National Internet Exchange of India, concerning AY 2013-14. The core issue was whether the assessee's activities constituted trade, commerce, or business, thereby disentitling it to exemption under Section 11.

What were the issues?

Whether the activities of the assessee, National Internet Exchange of India, were in the nature of trade, commerce, or business, thus disqualifying it from claiming exemption under Section 11 of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 11

AI-generated summary — verify with the full judgment below

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 169/2023

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel.

versus

NATIONAL INTERNET EXCHANGE OF INDIA..... Respondent Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

22.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.13593/2023 1. This is an application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, there is a delay of 115 days. 3. For the reasons given, and having regard to the period of delay involved in the application, we are inclined to condone the delay. 3.1 It is ordered accordingly. 4. The application is disposed of in the aforesaid terms.

ITA 169/2023

1/3

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:41

CM Appl.13592/2023 [Application filed on behalf of the appellant seeking condonation of delay in filing the appeal] 5. This is an application filed on behalf of the appellant seeking condonation of delay in filing the appeal. 6. According to the appellant/revenue, there is a delay of 98 days.

7.

For the reasons given, and having regard to the period of delay involved in the application, we are inclined to condone the delay. 7.1 It is ordered accordingly. 8. The application is disposed of in the aforesaid terms. ITA 169/2023 9. This appeal concerns Assessment Year (AY) 2013-14. 10. The core issue, which arises for consideration in the present appeal, according to the appellant/revenue is: (i) Whether the charitable activities carried out by the respondent/assessee constitute trade, commerce and business? 11. According to the appellant/revenue, these are not charitable activities, and thus, fall within the first proviso to Section 2(15) of the Income Tax Act, 1961 [in short, the “Act”], and hence, the exemption under Section 11 of the Act is not available. 12. It is not disputed, that this very issue has been decided in favour of the respondent/assessee, and against the appellant/revenue, by this Court via the judgment dated 30.04.2019 rendered in ITA 133/2019, titled Commissioner of Income Tax –Exemption vs. National Internet Exchange of India.

ITA 169/2023

2/3 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:41

12.1 It is evident from the record, that insofar as AY 2010-11 is concerned, even in that case, the judgment has been rendered in favour of the respondent/assessee. This judgment is dated 12.02.2019, and has been passed in ITA 145/2019, titled Commissioner of Income Tax-Exemption v. National Internet Exchange of India. 13. We are told, that a Special Leave Petition (SLP) has been filed qua the aforesaid judgments rendered by the coordinate bench of this Court, which has been converted into a Civil Appeal, and is pending adjudication. 14. For this purpose, our attention has been drawn to Annexure-A/5 (Colly). 15. Accordingly, the appeal is closed, as no substantial question of law arises for our consideration. 16. Needless to state, in case the appellant/revenue were to succeed in the pending Civil Appeal before the Supreme Court, it will have liberty to approach the Court, for reopening the appeals. 17. The Registry is directed to dispatch a copy of the order passed today to the respondent/assessee.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

MARCH 22, 2023/pmc

Click here to check corrigendum, if any

ITA 169/2023

3/3

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:00:41

More judgments on Section 2(15)

All 2,878 judgments and leading authorities on Section 2(15) →

Recent GST High Court judgments

Search GST case law →