COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. NANDADEVI OUTDOOR LEADERSHIP SCHOOL INDIA

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ITA - 467 / 2024HC Delhi29 August 20242 pages
For Petitioner: ABHISHEK
AI SummaryPartly Allowed

What did the High Court hold?

The High Court of Delhi condoned the delay of 156 days in filing the appeal and 210 days in refiling, bearing in mind the disclosures made by the appellant. The applications for condonation of delay were disposed of. The Court also noted that similar questions of law arise in ITA 452/2024 and consequently directed that the present appeal be tagged with the aforesaid matter to be called on the date fixed, which is September 12, 2024. The judgment does not provide any findings on the substantive issues of the appeal as it is at a preliminary stage of admission and listing. No specific ratio decidendi on the merits of the case has been established at this juncture.

What were the facts?

The Commissioner of Income Tax (Exemptions), Delhi, the appellant (Revenue), filed an appeal before the High Court of Delhi against an order concerning Nandadevi Outdoor Leadership School India, the respondent (assessee). The appeal was filed with a significant delay of 156 days for filing and 210 days for refiling. The Revenue's counsel informed the Court that similar questions of law arise in another appeal, ITA 452/2024. Consequently, the High Court decided to tag the present appeal with ITA 452/2024 for hearing on the next fixed date, September 12, 2024. The Court condoned the delay in filing the appeal.

What were the issues?

1. Whether the High Court should condone the significant delay of 156 days in filing the appeal and 210 days in refiling, given the disclosures made by the appellant. Assessee's Arguments: Not recorded. Revenue's Arguments: The Revenue, through its counsel Mr. Abhishek Maratha, informed the Court that similar questions of law arise in ITA 452/2024, implying a need for the appeal to be heard and decided, thus implicitly arguing for the condonation of delay to allow for adjudication on merits. No specific legal provisions or precedents were cited in the provided text for the delay condonation argument.

AI-generated summary — verify with the full judgment below

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 467/2024

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

.....Appellant

Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanu Karan Singh, Ms. Jodha, Ms. Muskaan Goel & Ms. Paridhi Kohli, Advs.

versus

NANDADEVI OUTDOOR LEADERSHIP SCHOOL INDIA

.....Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

29.08.2024 O R D E R

CM APPL. 49455/2024 (156 Days Delay in filing) & 49456/2024 (210 Days Delay in Refiling)

Bearing in mind the disclosures made the delay of 156 days in filing and 210 days in refilling the appeal is condoned.

Applications stand disposed of.

We are informed by Mr. Maratha, learned counsel appearing for the appellant, of similar questions which arise in ITA 452/2024. ITA 467/2024 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 12:31:23

Consequently, let this appeal be tagged with the aforesaid matter to be called on the date fixed i.e. 12.09.2024.

YASHWANT VARMA, J

RAVINDER DUDEJA, J AUGUST 29, 2024/kk 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 12:31:23

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