THE COMMISSIONER OF INCOME TAX CENTRAL-EXEMPTION vs. EKLAVYA FOUNDATION

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ITA/267/2018HC DelhiDLHC01034303201804 April 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that no substantial question of law arises from the ITAT's decision. The Court's reasoning was based on a previous, similar decision in the case of CIT v. Eklavya Foundation (ITA 232/2018), decided on February 23, 2018. In that prior case, the High Court had upheld the ITAT's decision and dismissed the Revenue's appeal. Consequently, applying the same logic and precedent, the present appeal filed by the Revenue was also dismissed. The operative direction was the dismissal of the appeal and the pending application. No issue was expressly left undecided.

What were the facts?

The Revenue has appealed against the Income Tax Appellate Tribunal's (ITAT) decision. The ITAT had ruled that the assessee, Eklavya Foundation, was eligible for the benefits of Section 2(15) read with Section 11 of the Income Tax Act, 1961. The appeal before the Delhi High Court concerns the assessment year(s) not explicitly stated in the judgment. The procedural history indicates that the ITAT had passed an order in favor of the assessee. The Revenue is challenging this order. The amount in dispute is not specified. The High Court notes a previous, similar decision for another assessment year where the Revenue's appeal was dismissed.

What were the issues?

1. Whether the assessee, Eklavya Foundation, is entitled to the benefit of Section 2(15) read with Section 11 of the Income Tax Act, 1961? (Question of law) Assessee's Contention: The judgment does not record any specific arguments made by the assessee. The ITAT's decision in favor of the assessee is the basis of the appeal. Revenue's Contention: The Revenue is questioning the ITAT's decision that the assessee was entitled to the benefit of Section 2(15) read with Section 11 of the Income Tax Act, 1961. The judgment does not specify the grounds or precedents relied upon by the Revenue, other than its challenge to the ITAT's finding.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 11

AI-generated summary — verify with the full judgment below

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 267/2018, C.M. APPL.8512/2018 THE COMMISSIONER OF INCOME TAX CENTRAL-EXEMPTION

..... Appellant Through : Sh. Ruchir Bhatia, Sr. Standing Counsel.

versus

EKLAVYA FOUNDATION

..... Respondent Through : Sh. Rohit Kumar Gupta and Ms. Monika Ghai, Advocates.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

04.04.2018

The Income Tax Appellate Tribunal’s (ITAT) decision holding that the assessee was entitled to the benefit of Section 2(15) read with Section 11 of the Income Tax Act, 1961 has been questioned by the Revenue in its appeal. This Court is of the opinion at the outset that for another previous year, similar decision of the ITAT was upheld and the Revenue’s appeal dismissed (in CIT v. Eklavya Foundation, ITA 232/2018, decided on 23.02.2018]. Consequently, no substantial question of law arises. The appeal is accordingly dismissed along with the pending application.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J APRIL 04, 2018/ajk

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