COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. PHD CHAMBER OF COMMERCE AND INDUSTRY

$~56 & 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 57/2023

COMMISSIONER OF INCOME TAX EXEMPTION DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel.

versus

PHD CHAMBER OF COMMERCE AND INDUSTRY ..... Respondent

Through: None.

ITA 58/2023

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

versus

PHD CHAMBER OF COMMERCE AND INDUSTRY ..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

30.01.2023 [Physical Hearing/Hybrid Hearing (as per request)]

ITA 57/2023 & connected appeals

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CM APPL. 4195/2023 in ITA 57/2023 CM APPL. 4197/2023 in ITA 58/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 92 days in filing the appeals] CM APPL. 4196/2023 in ITA 57/2023 CM APPL. 4198/2023 in ITA 58/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 110 days in re-filing the appeals] 1. These are applications moved on behalf of the appellant/revenue seeking condonation of delay in filing and re-filing the appeals. 2. According to the appellant/revenue, there is delay of 96 days in filing the appeals and 110 days in re-filing the appeals. 3. For the reasons given in the applications, the delay is condoned. 4. The applications are accordingly disposed of. ITA 57/2023 ITA 58/2023 5. The issue which arises for consideration is: whether the activity carried out by the respondent/assessee is a charitable activity? 6. To be noted, the respondent/assessee had obtained exemption under Section 11 of the Income Tax Act, 1961 [in short, “Act”]. The Assessing Officer (AO) had noted that the respondent/assessee had received fee from members as well as non-members. 7. We may also note that ITA 57/2023 concerns Assessment Year (AY) 2013-14, while ITA 58/2023 concerns AY 2014-15. 8. The Tribunal notes and Mr Abhishek Maratha confirms that the issue raised in the instant appeal is covered by the decision of the coordinate bench of this court, rendered in the assessee’s case, concerning AY 2006-07 ITA 57/2023 & connected appeals