THE COMMISSIONER OF INCOME TAX - EXEMPTION vs. INDIA INTERNATIONAL CENTRE

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ITA/300/2018HC DelhiDLHC01075233201814 March 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 High Court held that no substantial question of law arises from the ITAT's order. The Court observed that both the CIT(A) and the ITAT had correctly relied on previous rulings of the High Court, specifically the decision in Directorate of Income Tax v. Chiranjeev Charitable Trust (decided on 18.03.2015). Furthermore, the ITAT had also considered its own prior order concerning the assessee's case, concluding that the assessee was engaged in charitable activities as defined under Section 2(15) of the Act. Consequently, the appeal filed by the Revenue was dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The Revenue, the Commissioner of Income Tax - Exemption, has appealed an order of the Income Tax Appellate Tribunal (ITAT). The ITAT had previously ruled in favor of the assessee, India International Centre, concerning its charitable activities. The assessment years are not specified. The appeal challenges the ITAT's decision regarding the applicability of Section 11(23) read with Section 2(15) of the Income Tax Act, 1961. The High Court notes that both the Commissioner of Income Tax (Appeals) [CIT(A)] and the ITAT had relied on previous rulings of the High Court.

What were the issues?

1. Whether Section 11(23) of the Income Tax Act, 1961, read with Section 2(15) of the Act, is applicable to the assessee. Assessee's Contention: The judgment does not record any specific arguments made by the assessee. Revenue's Contention: The Revenue urged that Section 11(23) of the Income Tax Act, 1961, read with Section 2(15) of the Act, was applicable. The Revenue likely argued that the activities of the assessee did not fall within the scope of charitable purposes as defined, or that the conditions for exemption under Section 11 were not met. The Revenue relied on the High Court's previous rulings. The judgment mentions that the Court is of the opinion that both the CIT(A) and ITAT correctly relied upon previous rulings of this Court in Directorate of Income Tax v. Chiranjeev Charitable Trust (decided on 18.03.2015).

Which sections of the Income-tax Act were involved?

Section 11(23),Section 2(15)

AI-generated summary — verify with the full judgment below

$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 300/2018

THE COMMISSIONER OF INCOME TAX - EXEMPTION ..... Appellant Through: Mr. Puneet Rai with Mr. Ruchir Bhatia, Advs.

versus

INDIA INTERNATIONAL CENTRE ..... Respondent

Through: None.

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

O R D E R %

14.03.2018

The question of law urged by the Revenue is the applicability of Section 11(23) of the Income Tax Act, 1961 (hereafter referred to as “the Act”) read with Section 2(15) of the Act. The Court is of the opinion that both the CIT(A) and ITAT correctly relied upon previous rulings of this Court in Directorate of Income Tax v. Chiranjeev Charitable Trust (decided on 18.03.2015). The ITAT had also relied upon its previous order in the assessee’s own case to hold that it was carrying on charitable activities within the meaning of Section 2(15) of the Act. Consequently, no substantial question of law arises. The appeal is, accordingly, dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J MARCH 14, 2018/kks

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