COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. NATIONAL INTERNET EXCHANGE OF INDIA

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ITA - 172 / 2023HC Delhi22 March 20233 pages
For Petitioner: ABHISHEK
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the identical issue had been decided in favour of the assessee in prior years. As no substantial question of law arose for consideration, the appeal was closed.

What were the facts?

The revenue filed an appeal against the assessee for AY 2014-15, raising the issue of whether the assessee's activities constituted trade, commerce, or business. This same issue had been decided in favour of the assessee by the High Court in previous assessment years.

What were the issues?

Whether the charitable activities of the assessee constitute trade, commerce, or business, thereby disentitling it to exemption under Section 11 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 11

AI-generated summary — verify with the full judgment below

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 172/2023

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel.

versus

NATIONAL INTERNET EXCHANGE OF INDIA..... Respondent Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

22.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.13598/2023 [Application filed on behalf of the appellant seeking condonation of delay of 212 days in re-filing the appeal] 1. This is an application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, there is a delay of 212 days. 3. For the reasons given and having regard to the period of delay involved in the application, we are inclined to condone the delay. 3.1 It is ordered accordingly. 4. The application is disposed of. ITA 172/2023

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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 12:30:54

ITA 172/2023 5. This appeal concerns Assessment Year (AY) 2014-15. 6. The core issue which arises for consideration in the present appeal, according to the appellant/revenue is: (i) Whether the charitable activities carried out by the respondent/assessee constitute trade, commerce and business? 7. According to the appellant/revenue, these are not charitable activities and thus, fall within first proviso to Section 2(15) of the Income Tax Act, 1961 [in short, the “Act”] and hence, exemption under Section 11 of the Act is not available. 8. It is not disputed that this very issue has been decided in favour of the respondent/assessee and against the appellant/revenue by this court via the judgment dated 30.04.2019 rendered in ITA 133/2019, titled Commissioner of Income Tax –Exemption vs. National Internet Exchange of India. 8.1 This judgment concerns AY 2009-10. 8.2 It is evident from the record that insofar as AY 2010-11 is concerned, even in that case, the judgment has been rendered in favour of the respondent/assessee. This judgment is dated 12.02.2019 and passed in ITA 145/2019. 9. We are told that a Special Leave Petition has been filed qua the aforesaid judgments rendered by the coordinate bench of this court, which have been converted into Civil Appeals and are pending adjudication. 10. For this purpose, our attention has been drawn to Annexure-A/5 (Colly). ITA 172/2023

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 12:30:54

11.

Accordingly, the appeal is closed as no substantial question of law arises for our consideration. 12. Needless to state, in case the appellant/revenue were to succeed in the pending Civil Appeals before the Supreme Court, it will have liberty to approach the court for reopening the appeals. 13. The Registry is directed to dispatch a copy of the order passed today to the respondent/assessee.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

MARCH 22, 2023/pmc

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ITA 172/2023

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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 12:30:54

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