COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. INDO FRENCH CENTRE FOR PROMOTION OF ADVANCED RESEARCH

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ITA - 418 / 2023HC Delhi01 August 20232 pages
For Petitioner: ABHISHEK
AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay in re-filing the appeal. However, it noted that the proposed questions of law were covered by a previous decision of a coordinate bench.

What were the facts?

The Revenue filed an appeal against an ITAT order allowing exemption under Sections 11 & 12 of the Income Tax Act to the assessee. The appeal was filed with a significant delay of 300 days.

What were the issues?

Whether the ITAT erred in allowing exemption under Sections 11 & 12, and if the transaction of foreign contribution was between governments or directly with the assessee.

Which sections of the Income-tax Act were involved?

Section 11,Section 12

AI-generated summary — verify with the full judgment below

$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 418/2023

COMMISSIONER OF INCOME TAX (EXEMPTIONS) ..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Jr Standing Counsel.

versus

INDO FRENCH CENTRE FOR PROMOTION OF ADVANCED RESEARCH

..... Respondent Through: Ms Shashi M.Kapila, Mr Sushil Kumar and Mr Pravesh Sharma, Advocates.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

01.08.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 38672/2023 [Application filed on behalf of the appellant seeking condonation of delay of 300 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue, seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 300 days. 2. Although, Ms Shashi M.Kapila, who appears on behalf of the respondent/assessee, says that she opposes the condonation of delay, since the delay is only in re-filing, we are inclined to condone the delay. 3. Accordingly, the delay is condoned. 4. The application is disposed of. ITA 418/2023

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 14:02:03

ITA 418/2023 5. This appeal concerns Assessment Year (AY) 2014-15. Via this appeal, the appellant/revenue seeks to assail the order dated 20.07.2021 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 6. Mr Maratha has proposed the following questions of law: “(1) Whether on the facts and in the circumstances of the case and in law, Hon'ble Income Tax Appellate Tribunal has erred in ignoring the fact that in this case, transaction of 'foreign contribution' was not between the Government of India and Government of France but directly between Government of France and the assessee society? (2) Whether on facts and in circumstances of the case and in law, Hon'ble ITAT has erred in allowing the benefit of exemption u/s 11 & 12 of the Income Tax Act, to the assessee? (3) Whether the impugned order passed by Hon'ble Income Tax Appellate Tribunal is perverse both on law and facts?”

7.

It is not disputed by Mr Maratha that the first two questions of law are covered by a decision of the coordinate bench dated 30.10.2014 passed in ITAs 427/2014 and 428/2014, titled Director of Income Tax (E) v. Indo French Centre. 8. In view of the aforesaid, the third question which has been proposed does not arise for consideration. 9. The appeal is accordingly closed, as no substantial question of law arises for our consideration. 10. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J AUGUST 1, 2023/v

Click here to check corrigendum, if any ITA 418/2023

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 14:02:03

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