COMMISSIONER OF INCOME TAX-(EXEMPTIONS) vs. SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA

PDF · subscribers
ITA/611/2017HC DelhiDLHC01323741201708 August 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that no substantial question of law arose from the impugned order of the ITAT. The Court noted that the ITAT's decision for the Assessment Year 2010-11 was based on its earlier order for AY 2009-10, which had been upheld by the High Court. This High Court decision itself was a reiteration of its prior ruling in India Trade Promotion Organisation v. Director General of Income Tax. Although the Revenue had filed an appeal against the India Trade Promotion Organisation judgment to the Supreme Court and leave had been granted, there was no stay on the High Court's judgment. Therefore, following its own precedents, the High Court found no substantial question of law to consider in the Revenue's appeal. The appeal was accordingly dismissed.

What were the facts?

The Revenue, Commissioner of Income Tax (Exemptions), filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated February 17, 2017, passed by the Income Tax Appellate Tribunal (ITAT). The appeal pertains to Assessment Year 2010-11. The ITAT's order relied on its previous decision for AY 2009-10, which was upheld by the Delhi High Court in ITA No. 845/2016 on November 25, 2016. This High Court decision, in turn, followed its earlier ruling in India Trade Promotion Organisation v. Director General of Income Tax (2015) 371 ITR 333. The Revenue stated that it had appealed the India Trade Promotion Organisation judgment to the Supreme Court, and leave had been granted on July 14, 2017, but no stay was in effect.

What were the issues?

1. Whether the ITAT's order for AY 2010-11, which relied on its prior decision for AY 2009-10 (upheld by the High Court), raises a substantial question of law for the Revenue to appeal under Section 260A of the Income Tax Act, 1961. Assessee's contentions: The Assessee (Society for Participatory Research in Asia) did not present any arguments as none were recorded. The ITAT's decision in its favour was based on its own prior order for AY 2009-10, which had been upheld by the Delhi High Court. The High Court's decision in the present appeal was reiterated from its earlier decision in India Trade Promotion Organisation v. Director General of Income Tax. Revenue's contentions: The Revenue argued that it had filed an appeal against the High Court's decision in India Trade Promotion Organisation v. Director General of Income Tax before the Supreme Court, and leave had been granted. However, no stay was in effect on the High Court's judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 611/2017 COMMISSIONER OF INCOME TAX-(EXEMPTIONS) ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel. versus SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA ..... Respondent Through: None. CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH O R D E R % 08.08.2017 1. This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 (‘Act’) against the order dated 17th February, 2017 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.1553/Del/2015 for the Assessment Year (‘AY’) 2010-11. In the impugned order, the ITAT has placed reliance on its own order passed for AY 2009-10. Further, in the impugned order, the ITAT has noted that the issues involved in the said appeal were squarely covered in favour of the Assessee while relying upon the earlier decision of the ITAT which has been upheld by this Court in ITA No. 845/2016 by its order dated 25th November, 2016. In the said order dated 25th November, 2016 this Court reiterated its earlier decision in India Trade Promotion Organisation v. Director General of Income Tax (2015) 371 ITR 333.

2.

Learned Senior Standing Counsel states that the Revenue has preferred an appeal against the judgment of this Court in India Trade Promotion Organisation v. Director General of Income Tax (supra) and that leave has been granted by the Supreme Court by its order dated 14th July, 2017. A perusal of the said order shows that there is no stay of the judgment. 3. In the considered opinion of this Court, no substantial question of law arises from the impugned order of the ITAT. 4. The appeal is, accordingly, dismissed. S. MURALIDHAR, J. PRATHIBA M. SINGH, J. AUGUST 08, 2017 dk

Recent GST High Court judgments

Search GST case law →