COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. FOUNDATION FOR EDUCATION AND RESEARCH IN PEDIATRIC NEUROLOGY

ITA - 301 / 2025HC Delhi13 August 20252 pages

For Petitioner: ABHISHEK

AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi, in its order dated August 13, 2025, has condoned the delay of 640 days in re-filing and 53 days in filing the appeal. The court found the reasons stated in the applications for condonation of delay to be sufficient. Consequently, the applications for condonation of delay stand disposed of. The court has issued notice to the respondent, who has accepted it and requested time to file a counter affidavit. The court has directed the filing of the counter affidavit within four weeks and a rejoinder within the subsequent four weeks. The matter has been listed for further hearing on January 19, 2026. No decision on the merits of the appeal has been made at this stage, as the proceedings are at the initial procedural stage of admitting the appeal.

What were the facts?

The Commissioner of Income Tax (Exemptions), Delhi (the Appellant/Revenue) has filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 640 days in re-filing and 53 days in filing. The respondent is the Foundation for Education and Research in Pediatric Neurology (the Assessee). The High Court of Delhi has condoned the delay in filing the appeal after considering the reasons provided in the applications. Notice has been issued, and the respondent has accepted notice and sought time to file a counter affidavit. The court has directed the counter affidavit to be filed within four weeks, with a rejoinder to follow within four weeks thereafter. The matter has been renotified for January 19, 2026.

What were the issues?

1. Whether the High Court of Delhi has jurisdiction to entertain the appeal filed by the Revenue after a significant delay, and if so, whether the delay should be condoned based on the reasons provided. Assessee's Contentions: The Assessee, through its counsel, has accepted notice and sought time to file a counter affidavit, implying a willingness to respond to the appeal on merits. No specific arguments regarding the ITAT order or the appeal's maintainability were recorded at this stage, other than accepting notice. Revenue's Contentions: The Revenue, through its counsel, has sought condonation of delay in filing the appeal, citing reasons for the significant time lapse. The Revenue's primary action is to bring the matter before the High Court for adjudication.

AI-generated summary — verify with the full judgment below

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 301/2025 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr Abhishek Maratha, SSC, Mr Apoorv Aggarwal, JSC, Ms Nupur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Ms Muskan Goel, and Mr Nischay Purohit, Advocates versus FOUNDATION FOR EDUCATION AND RESEARCH IN PEDIATRIC NEUROLOGY .....Respondent Through: Mr Anand Chaudhuri, Mr Kumail Abbas and Ms Sahar Irfan, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MS. JUSTICE RENU BHATNAGAR O R D E R % 13.08.2025 CM APPL. 49930/2025(condn of delay in filing); CM APPL. 49931/2025(condn of delay in re-filing) 1. For the reasons stated in the applications, the delay of 640 days in re- filing, and the delay of 53 days in filing the captioned appeal stand condoned. 2. The applications stand disposed of. ITA 301/2025 3. Issue notice. Mr Anand Chaudhuri, Advocate appearing for the respondent accepts notice and seeks time to file the counter affidavit. 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 13:13:52

Let the counter affidavit be filed within a period of four weeks from today. Rejoinder thereto, if any, be also filed within a period of four weeks thereafter. 5. Renotify on 19.01.2026. V. KAMESWAR RAO, J RENU BHATNAGAR, J AUGUST 13, 2025 M 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 13:13:52

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