THE COMMISSIONER OF INCOME TAX - EXEMPTION vs. ALL INDIA FOOBALL FEDERATION

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ITA/343/2019HC DelhiDLHC01016907201903 March 2020Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the issues raised by the Revenue in the present appeal are squarely covered by its own prior decision in Commissioner of Income Tax (Exemption) Delhi v. All India Football Federation, ITA No. 246/2016, decided on 29.05.2017, which dealt with assessment year 2009-10. Following this precedent, the Court concluded that no substantial question of law arises for consideration in the current appeal. Consequently, the appeal filed by the Revenue was dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The Revenue is in appeal against an order dated 28.09.2018 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'A'. The appeal pertains to assessment year 2010-11 and concerns an order passed by the ITAT in ITA No. 1377/Del/2015. The Revenue contends that the issues raised in this appeal are identical to those decided by the High Court of Delhi in a previous case, Commissioner of Income Tax (Exemption) Delhi v. All India Football Federation, ITA No. 246/2016, decided on 29.05.2017, which related to assessment year 2009-10 and an ITAT order dated 23.09.2015 in ITA No. 6352/Del/2013.

What were the issues?

1. Whether the High Court of Delhi should entertain the appeal filed by the Revenue against the ITAT's order for assessment year 2010-11, given that the issues are allegedly covered by a previous High Court decision for assessment year 2009-10. Assessee's Contention: The judgment does not record any specific contentions made by the assessee (All India Football Federation). Revenue's Contention: The Revenue argues that the issues raised in the present appeal are squarely covered by the High Court's decision in CIT (Exemption) Delhi v. All India Football Federation (ITA No. 246/2016) concerning assessment year 2009-10. Therefore, no substantial question of law arises for consideration.

AI-generated summary — verify with the full judgment below

$~1. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 343/2019

THE COMMISSIONER OF INCOME TAX - EXEMPTION ..... Appellant Through: Mr. Abhishek Maratha, Mr. Pratyaksh Gupta and Ms. Nupur Sharma, Advs.

versus

ALL INDIA FOOBALL FEDERATION

..... Respondent

Through:

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 03.03.2020

The revenue is in appeal to assail the order dated 28.09.2018, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’ New Delhi in ITA NO.1377/Del/2015, preferred by the revenue and ITA NO.1377/Del/2015 preferred by the respondent in respect of assessment year 2010-11. The issues raised by the appellant are squarely covered by the decision of this Court in Commissioner of Income Tax (Exemption) Delhi v. All India Football Federation, ITA No. 246/2016, decided on 29.05.2017 in relation to the assessment year 2009-10. In the said appeal, the revenue had assailed the order dated 23.09.2015, passed by the ITAT in ITA No.

6352/Del/2013. Following the aforesaid order, we are of the view that no substantial question of law arises for consideration. The appeal is, accordingly, dismissed.

VIPIN SANGHI, J

SANJEEV NARULA, J MARCH 03, 2020

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