COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI vs. ICLEI SOUTH ASIA GROUP GRATUITY TRUST

$~62, 63 & 65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 35/2025 & CM APPL. 10063/2025 COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, JSC, Mr. Parth Samwal, JSC, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel and Mr. Kamakshraj Singh, Advocates. versus ICRW GROUP GRATUITY TRUST .....Respondent Through: Mr. Anand Chaudhuri and Mr. Kumail Abbas, Advocates. 63 + ITA 36/2025 & CM APPL. 10064/2025 COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, JSC, Mr. Parth Samwal, JSC, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel and Mr. Kamakshraj Singh, Advocates. versus ICLEI SOUTH ASIA GROUP GRATUITY TRUST .....Respondent Through: Mr. Anand Chaudhuri and Mr. Kumail Abbas, Advocates. 65 + ITA 38/2025 & CM APPL. 10149/2025 COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC, 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 12:43:44

Mr. Apoorv Agarwal, JSC, Mr. Parth Samwal, JSC, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel and Mr. Kamakshraj Singh, Advocates. versus ICRW GROUP GRATUITY TRUST .....Respondent Through: Mr. Anand Chaudhuri and Mr. Kumail Abbas, Advocates. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R %

19.02.2025 CM APPL. 10063/2025 in ITA 35/2025, CM APPL. 10064/2025 in ITA 36/2025 & CM APPL. 10149/2025 in ITA 38/2025 1. Having heard learned counsel representing the parties and perused the averments made in the instant applications, the applications are allowed and delay of 426 days in re-filing the appeals is condoned. 2. The applications stand disposed of.

ITA 35/2025, ITA 36/2025 & ITA 38/2025 3. After hearing Mr. Abhishek Maratha, Sr. Standing Counsel representing the appellant and Mr. Anand Chaudhuri, learned counsel representing the respondent, we admit the appeals and frame the following question of law which reads as under:- “A. Whether in the facts and circumstances of the case, the Hon'ble ITAT is correct in law by holding that the activity of the assessee is a charitable activity as per section 2(15) of the Income Tax Act, 1961 ignoring that the assessee trust has been created to discharge the statutory liability of making gratuity 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 12:43:44

payments and not for general welfare of public at large? C. Whether in the facts and circumstances of the case, the Hon 'ble ITAT is correct in law by directed the CIT(E) to grant registration u/s 12AA ignoring that there are separate provisions in the Income Tax Act which governs the approval of gratuity funds under Rule 2(1) of the part 'C' of Fourth Schedule and the assessee may apply as per relevant provisions for approval?” 4. Issue notice to the respondent. Mr. Anand Chaudhuri, learned counsel for the respondent has put in appearance and accepts notice. 5. List for ‘hearing’ on 26.05.2025. DEVENDRA KUMAR UPADHYAYA, CJ TUSHAR RAO GEDELA, J FEBRUARY 19, 2025 mk 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 12:43:44