M/S GDG EDUCATIONAL TRUST vs. ADDL COMMISIONER OF INCOME TAX

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ITA/514/2025HC DelhiDLHC01077814202513 October 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the appellant's plea regarding the non-maintainability of the petition before it. Consequently, the learned counsel for the appellant stated that they would withdraw the present appeal. The Court granted liberty to the appellant to file the appeal before the appropriate Court having jurisdiction. The appeal was accordingly dismissed as withdrawn. The pending application was also dismissed as infructuous. The Court did not decide any substantive issue on merits.

What were the facts?

The appellant, M/s GDG Educational Trust, filed an appeal before the Delhi High Court. The respondent was the Additional Commissioner of Income Tax. The specific assessment year(s) and the order or action under challenge are not recorded in the judgment. The procedural history indicates that the appellant's counsel, on the plea of non-maintainability of the petition before the High Court, stated an intention to withdraw the present appeal. This was with the liberty to file the same before the appropriate court having jurisdiction. The High Court was considering CM APPL. 64225/2025 and ITA 514/2025 along with CM APPL. 64226/2025.

What were the issues?

1. Whether the appeal filed by the appellant before the Delhi High Court is maintainable. The appellant's counsel argued that the appeal was not maintainable before the High Court. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act were named in relation to this issue.

AI-generated summary — verify with the full judgment below

$~77 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 514/2025 M/S GDG EDUCATIONAL TRUST .....Appellant Through: Mr. Kapil Wadhwa, Mr. Raghav Wadhwa and Mr. Amitoj Chadha, Advs. versus ADDL COMMISIONER OF INCOME TAX .....Respondent Through: Mr. Vipul Agarwal, SSC, Ms. Sakshi Sehawal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan and Ms. Harshita Kotru, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

13.10.2025 CM APPL. 64225/2025 1. Exemption allowed, subject to all just exceptions. 2. The application is disposed of. ITA 514/2025 & CM APPL. 64226/2025 3. On the plea of non-maintainability of the petition before this Court, the learned counsel for the appellant states he shall withdraw the present appeal, with liberty to file the same before appropriate Court having jurisdiction. 4. The appeal is dismissed as withdrawn, with the liberty in accordance This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/10/2025 at 12:44:24

with law. 5. The pending application is also dismissed as infructuous. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 13, 2025 ss This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/10/2025 at 12:44:24

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