THE COMMISSIONER OF INCOME TAX -EXEMPTION vs. INDIAN YOUTH CENTRE TRUST

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ITA/270/2018HC DelhiDLHC01066673201813 July 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the issues raised in the present appeal are covered against the Revenue by earlier decisions of the High Court. The Revenue's counsel accepted this position and referred to the High Court's decision dated October 14, 2012, in ITA No. 869/2016, which was against the Revenue and in favor of the Indian Youth Centre Trust. Consequently, the High Court found no reason to entertain the present appeal. The ratio decidendi is that if a matter is squarely covered by a previous judgment of the same High Court, a subsequent appeal on identical issues will be dismissed. The operative direction was to dismiss the appeal.

What were the facts?

The Revenue has challenged an order dated October 4, 2017, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 4821/DEL/2016, concerning the assessment of the Indian Youth Centre Trust. The appeal before the High Court of Delhi was filed by the Commissioner of Income Tax - Exemption. The Revenue's counsel acknowledged that the issues raised in the present appeal are covered by earlier decisions of the High Court. Specifically, the counsel referred to a decision dated October 14, 2012, in ITA No. 869/2016, also involving the Commissioner of Income Tax (Exemption), Delhi, versus Indian Youth Centre Trust.

What were the issues?

1. Whether the issues raised in the present appeal are covered by earlier decisions of the High Court. (Question of law) Assessee's Contentions: The judgment does not record any specific contentions made by the assessee, Indian Youth Centre Trust. Revenue's Contentions: The Revenue, through its counsel, accepted that the issues raised in the present appeal are covered against them by earlier decisions of the High Court. They specifically referred to the High Court's decision dated October 14, 2012, in ITA No. 869/2016, which was also against the Revenue and in favor of the Indian Youth Centre Trust. This implies the Revenue conceded that the present appeal lacked merit due to the binding precedent.

AI-generated summary — verify with the full judgment below

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 270/2018

THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through: Mr. Ruchir Bhatia, Senior Standing Counsel

versus

INDIAN YOUTH CENTRE TRUST

..... Respondent

Through

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

13.07.2018

Revenue has challenged order dated 4th October, 2017 passed by the Income Tax Appellate Tribunal in ITA No. 4821/DEL/2016, Commissioner of Income Tax (Exemption), Delhi v. Indian Youth Centre Trust.

Learned counsel for the Appellant-Revenue accepts that the issues raised in the present appeal are covered against them by earlier decisions of the High Court. Reference is made to the decision dated 14th October, 2012 in ITA No.869/2016, Commissioner of Income Tax(Exemption), Delhi versus Indian Youth Centre Trust.

In view of the aforesaid position present appeal is dismissed.

SANJIV KHANNA, J

CHANDER SHEKHAR, J JULY 13, 2018/tp

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