COMMISSIONER OF INCOME TAX- (EXEMPTION) vs. M/S HANS RAJ SMARAK SOCIETY

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ITA/645/2016HC DelhiDLHC01182626201621 October 2016Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the applications for condonation of delay, holding that the reasons cited by the revenue (large number of pending defective cases and re-organization of panel) were not sufficient cause for the 561-day delay. Furthermore, the Court observed that the substantial question of law regarding the grant of exemption under Section 80G of the Income Tax Act in respect of the assessee had already been considered and decided in favour of the assessee and against the revenue in ITA 1039/2011. Consequently, no substantial question of law arose for consideration. The appeals, along with the delay condonation applications, were dismissed.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (Exemption) against M/s Hans Raj Smarak Society. There was a significant delay of 561 days in re-filing the appeals. The revenue cited a large number of pending defective cases and re-organization of the panel as reasons for the delay. The High Court noted that the issue of granting exemption under Section 80G of the Income Tax Act to the assessee had previously been decided in its favour and against the revenue in ITA 1039/2011. The assessment years are not specified in the judgment.

What were the issues?

1. Whether the delay of 561 days in re-filing the appeals is condonable, considering the reasons provided by the revenue (Section 5 of the Limitation Act, 1963). 2. Whether a substantial question of law arises for consideration, given that the issue of exemption under Section 80G for the assessee was already decided in its favour in a previous appeal (ITA 1039/2011). Assessee's Contentions: The judgment does not record any specific contentions from the assessee. Revenue's Contentions: The revenue contended that the delay in re-filing the appeals was due to a large number of pending defective cases and re-organization of the panel. The revenue also sought to argue the substantial question of law regarding the grant of exemption under Section 80G.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

$~3 & 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 644/2016 & C.M.30985/2016

COMMISSIONER OF INCOME TAX- (EXEMPTION) ..... Appellant

versus

M/S HANS RAJ SMARAK SOCIETY

..... Respondent

+ ITA 645/2016 & C.M.Nos.30986-30987/2016

COMMISSIONER OF INCOME TAX- (EXEMPTION) ..... Appellant

versus

M/S HANS RAJ SMARAK SOCIETY

..... Respondent

Present: Mr.Sanjay Kumar and Mr.Dileep Shivpuri, Standing Counsels for the appellants.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA

O R D E R %

21.10.2016

There is a delay of 561 days in re-filing the appeals. The reasons cited i.e. large number of pending defective cases and re- organisation of Panel cannot be considered sufficient cause. The applications therefore deserve rejection. The court also notices that the question of law urged i.e. grant of exemption under Section 80G of the Income Tax Act in respect of the assessee had been considered and decided in its favour and against the revenue in ITA 1039/2011. In the circumstances, no substantial question of law arises. The

appeal along with the applications are accordingly dismissed.

S. RAVINDRA BHAT, J

DEEPA SHARMA, J OCTOBER 21, 2016 rb

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