THE COMMISSIONER OF INCOME TAX -EXEMPTION vs. PRAXIS INSTITUTE FOR PARTICIPATORY PRACITCES

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ITA/1441/2018HC DelhiDLHC01435613201812 December 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in this appeal. This is because the issue raised in the present appeal is covered against the appellant-Revenue by a previous decision of the same Court for Assessment Year 2009-10 in ITA No. 672/2015, Commissioner of Income Tax versus Praxis Institute of Participatory Practices. The Court found that the present appeal, arising from the ITAT's order dated June 5, 2018, for Assessment Year 2010-11, is on an identical issue. Therefore, the appeal was dismissed. The operative direction is the dismissal of the appeal.

What were the facts?

The Commissioner of Income Tax - Exemption (Revenue) has filed an appeal against the order of the Income Tax Appellate Tribunal (ITAT) dated June 5, 2018. The appeal pertains to Assessment Year 2010-11 and concerns the assessee, Praxis Institute for Participatory Practices. The Revenue contends that a substantial question of law arises for consideration. The respondent-assessee has not appeared before the High Court. The High Court notes that the issue raised in this appeal is covered by a previous decision of the same Court for Assessment Year 2009-10 in ITA No. 672/2015, Commissioner of Income Tax versus Praxis Institute of Participatory Practices.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, which arises from the order of the Income Tax Appellate Tribunal dated June 5, 2018, relating to Assessment Year 2010-11. Contentions: Assessee: Not recorded as the assessee did not appear. Revenue: The Revenue contends that a substantial question of law arises for consideration in this appeal. The Revenue relies on the fact that this appeal is against the ITAT's order for AY 2010-11.

AI-generated summary — verify with the full judgment below

$~48. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1441/2018

THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through Mr. Puneet Rai, Advocate for Mr. Ruchir Bhatia, Sr. Standing Counsel.

versus

PRAXIS INSTITUTE FOR PARTICIPATORY PRACITCES ..... Respondent

Through Nemo.

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

O R D E R %

12.12.2018

The issue raised in this appeal is covered against the appellant- Revenue vide decision of this Court for the Assessment Year 2009-10 in ITA No. 672/2015, Commissioner of Income Tax versus Praxis Institute of Participatory Practices. In view of the aforesaid position, no substantial question of law arises for consideration in this appeal which arises from the order of the Income Tax Appellate Tribunal dated 5th June, 2018 and relates to Assessment Year 2010-11. The appeal is dismissed.

SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J. DECEMBER 12, 2018 VKR

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