What did the High Court hold?

The Court noted a correction to a previous order regarding the application filing date. It also granted leave to the revenue to file an affidavit with tracking reports and proof of delivery of a communication.

The Delhi High Court corrected a typographical error in a previous order regarding the date of application filing by the respondent trust. The revenue sought to establish the date of service of a communication on the respondent.

What were the issues?

The primary issue was the correction of a factual error in a prior court order. The secondary issue involved the revenue's attempt to prove the service of a communication on the assessee.

CIT vs Baba Gopal Dass Sahib (Talib)… | Delhi High Court 2023

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 439/2023 & CM Nos. 40908-09/2023

COMMISSIONER OF INCOME TAX EXEMPTION DELHI

..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Standing Counsel.

versus

BABA GOPAL DASS SAHIB (TALIB) TRUST ..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

29.08.2023 [Physical Hearing/Hybrid Hearing (as per request)] 1. We may note that in our order dated 10.08.2023, an inadvertent typographical error has crept in paragraph 2. 1.1. The date when the application was first filed by the petitioner for registration with the Commissioner of Income Tax (Exemptions) has been shown as 03.02.2017, whereas the date should have been indicated as 20.11.2015. 2. The order dated 10.08.2023 shall stand corrected to that extent. All other parts of the order dated 10.08.2023 shall remain unaltered. 3. Furthermore, Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that the communication dated 06.05.2016 was served on the respondent/assessee, as per the instructions received by him, on 10.05.2016. ITA 439/2023

page 1 of 2 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 14:01:39

3.1 Mr Maratha also informs us that he has obtained a photocopy of the tracking report. Mr Maratha says that he will file an affidavit which will be accompanied, both by the tracking report as well as the document which was delivered to the respondent/assessee. Leave in that behalf is granted. 4. In order to hasten the process, we are inclined to issue notice to the respondent/assessee. 4.1 It is ordered accordingly. Issue notice to the respondent/assessee via all modes, including e-mail. 5. Notice issued to the respondent/assessee will be accompanied by a copy of the appeal as well as the affidavit which we have directed Mr Maratha to place on record. 6. List the matter on 28.11.2023.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

AUGUST 29, 2023

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ITA 439/2023

page 2 of 2 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 14:01:39

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. BABA GOPAL DASS SAHIB (TALIB) TRUST

What did the High Court hold?

What were the facts?

What were the issues?

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