COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. INDIA INTERNATIONAL CENTRE

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ITA - 400 / 2023HC Delhi26 July 20233 pages
For Petitioner: ABHISHEK
AI SummaryRemanded

What did the High Court hold?

The High Court has issued notice to the respondent/assessee, specifically concerning the applications for condonation of delay. The appeals will be heard if the delay is condoned.

What were the facts?

The Revenue filed appeals for AY 2013-14 and 2014-15, seeking condonation of significant delays. The core issue revolves around whether the assessee's activities fall under the proviso to Section 2(15) of the Income Tax Act.

What were the issues?

Whether the activities of the assessee fall within the ambit of the proviso to Section 2(15) of the Income Tax Act, and whether the delay in filing the appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 2(15)

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$~ 33 & 35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 400/2023

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

versus

INDIA INTERNATIONAL CENTRE

..... Respondent

Through: None

+ ITA 402/2023

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

versus

INDIA INTERNATIONAL CENTRE

..... Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

26.07.2023

[Physical Hearing/Hybrid Hearing (as per request)]

CM Nos. 37492-93/2023 in ITA 400/2023 CM Nos. 37499-500/2023 in ITA 402/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 94 days in filing and 243 days in re-filing the appeals] ITA 400/2023 & ITA 402/2023

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 14:03:01

1.

The above-captioned appeals concern Assessment Year (AY) 2013-14 [ITA 400/2023] and AY 2014-15 [ITA 402/2023]. 2. Although the Division Bench of this court in the assessee’s case i.e., in ITA No. 300/2018, titled CIT vs India International Centre via order dated 14.03.2018 has refused to entertain the appeal on the ground that no substantial questions of law arose for its consideration, Mr Abhishek Maratha, learned senior standing counsel, who appears for appellant, seeks to reagitate the point in view of the judgment rendered by the Supreme Court in Assistant Commissioner of Income Tax-Exemption vs Ahmedabad Urban Development Authority, 2022 INSC 1112. 3. The core issue which arises for consideration is whether the activities carried out by the respondent/assessee fall within the ambit of the proviso appended to Section 2(15) of the Income Tax Act, 1961[in short, “the Act”]. 4. We are told that a Special Leave Petition (SLP) was filed against the aforementioned order dated 14.03.2018 which was, ultimately, withdrawn on account of low tax effect. 5. Accordingly, issue notice to the respondent/assessee via all modes including email, for the moment, confined to the applications for condonation of delay in filing and re-filing the appeals. 6. List the matter on 08.02.2024. 7. In the meanwhile, counsel for the parties will file written submissions in the matters, not exceeding three pages each, at least five days before the next date of hearing. 8. It is made clear that in case delay is condoned, the appeals will be taken up for hearing. ITA 400/2023 & ITA 402/2023

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 14:03:01

9.

A copy of this order will accompany the notice that will be issued to the respondents/assessee.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J JULY 26, 2023/as

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ITA 400/2023 & ITA 402/2023

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 14:03:01

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