THE COMMISSIONER OF INCOME TAX - EXEMPTION vs. INDIAN OLYMPIC ASSOCIATION

PDF · subscribers
ITA/963/2019HC DelhiDLHC01046220201926 November 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. The Court followed its own prior decision in ITA 110/2019, which dealt with the same issue for assessment year 2009-10. In that prior decision, the Court had held that no substantial question of law arose for consideration. Therefore, by extension, the present appeal also does not present a substantial question of law. The operative direction is the dismissal of the appeal. No specific finding on the merits of the Section 2(15) issue for AY 2011-12 is recorded in this order, as it relies on the prior precedent.

What were the facts?

The Revenue has appealed an order dated July 19, 2018, passed by the ITAT Delhi, "B" Bench, concerning assessment year 2011-12. The appeal challenges the Tribunal's decision regarding the Respondent assessee's entitlement to be treated as a charitable institution under Section 2(15) of the Income Tax Act, 1961, specifically in light of the proviso to that section. The ITAT had ruled in favor of the Respondent assessee. The present appeal follows a similar issue raised for assessment year 2009-10 in ITA 110/2019, where this Court had previously held that no substantial question of law arose.

What were the issues?

1. Whether the Respondent assessee is entitled to be treated as a charitable institution under Section 2(15) of the Income Tax Act, 1961, considering the proviso to the said section. The Revenue's contention is that the assessee is not entitled to such treatment. The Respondent assessee's position, as upheld by the ITAT, is that it is entitled to be treated as a charitable institution. The judgment notes that this issue for assessment year 2009-10 was decided by the High Court, which found no substantial question of law. The present appeal is being decided by following that precedent.

Which sections of the Income-tax Act were involved?

Section 2(15)

AI-generated summary — verify with the full judgment below

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 963/2019 & CM APPL. 50939-50940/2019

THE COMMISSIONER OF INCOME TAX - EXEMPTION ..... Appellant

Through: Mr. Ruchir Bhatia, Advocate.

versus

INDIAN OLYMPIC ASSOCIATION

..... Respondent

Through:

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

O R D E R %

26.11.2019

1.

The Revenue has preferred the present appeal to assail the order dated 19.07.2018 passed by the ITAT Delhi, “B” Bench in ITA 1130/Del/2016 relating to assessment year 2011-12. The issue before the Tribunal was whether the Respondent assessee was not entitled to be treated as a charitable institution under Section 2 (15), by virtue of the proviso to the said section. The Tribunal has held in favour of the Respondent assessee. The issue raised in the present appeal was raised in the case of the assessee for the assessment year 2009-10 in ITA 110/2019, and this Court vide order dated 04.02.2019 held that no substantial question of law arises for consideration.

2.

Following the decision in ITA 110/2019, we dismiss this appeal since no

substantial question of law arises.

VIPIN SANGHI, J

SANJEEV NARULA, J NOVEMBER 26, 2019 nk

More judgments on Section 2(15)

All 2,878 judgments and leading authorities on Section 2(15) →

Recent GST High Court judgments

Search GST case law →