COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. EVANGELICAL FELLOWSHIP OF INDIA

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 737/2023, CM APPL. 63828/2023 & 63829/2023

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

versus

EVANGELICAL FELLOWSHIP OF INDIA ..... Respondent

Through: Mr R. Abhishek Jebaraj, Advocate.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MR JUSTICE GIRISH KATHPALIA

O R D E R %

11.12.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 63828/2023 [Application filed on behalf of the appellant seeking condonation of delay of 23 days in filing the appeal] CM APPL. 63829/2023 [Application filed on behalf of the appellant seeking condonation of delay of 457 days in re-filing the appeal] 1. These are applications filed by the appellant/revenue seeking condonation of delay in filing and re-filing the appeal. 2. According to the appellant/revenue, there is delay of 23 days in filing and 457 days in re-filing the appeal. 3. In view of the fact that the we are inclined to take up the appeal for hearing on merits, the delay in filing and re-filing is condoned. ITA 737/2023

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3.1 It is ordered accordingly. 4. The applications are disposed of, in the aforesaid terms. ITA 737/2023 5. The instant appeal concerns Assessment Year (AY) 2013-14. 6. Via the above-captioned appeal, the appellant/revenue seeks to assail the order dated 08.11.2021 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 7. Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the appellant/revenue, fairly concedes that the question of law proposed in the instant appeal is covered by the order dated 29.10.2015 of the coordinate bench rendered in ITA 169/2003, titled Director of Income Tax (Exemption) v. M/s Indian Evangelical Team. 7.1. Besides this, reference is also made to another judgment dated 08.07.2022 passed in ITA 185/2022, titled Commissioner for Income Tax (E) Delhi v. M/s India Evangelical Team. 8. Accordingly, the above-captioned appeal is closed, as no substantial question of law arises for our consideration.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

DECEMBER 11, 2023 / tr

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ITA 737/2023

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 14:03:38