THE COMMISSIONER OF INCOME TAX -EXEMPTION vs. IILM FOUNDATION

ITA/977/2019HC DelhiDLHC01047312201904 December 2019Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi allowed the Revenue's application for exemption. Subsequently, the Appellant (Revenue), through its counsel, sought leave to withdraw the appeal. The Court, in light of the Revenue's request and referencing the precedent set in Lachman Dass Bhatia v. Assistant Commissioner of Income Tax, granted liberty to the Revenue to withdraw the appeal. The appeal was accordingly dismissed as withdrawn, with the liberty granted to prefer a writ petition to challenge the ITAT's order. No decision was made on the merits of the appeal.

What were the facts?

The appeal, ITA 977/2019, was filed by the Commissioner of Income Tax - Exemption (the Appellant/Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT) dated February 28, 2019. The respondent in the appeal is IILM Foundation (the Assessee). The appeal was filed before the High Court of Delhi. A miscellaneous application for exemption was also filed and allowed. The appeal itself was subsequently withdrawn by the Revenue.

What were the issues?

1. Whether the Appellant (Revenue) should be granted leave to withdraw the present appeal. (Question of procedure) Contentions: Assessee: No specific contentions recorded for the assessee regarding the withdrawal. Revenue: The Appellant (Revenue), on instructions and in light of the decision of the High Court in Lachman Dass Bhatia v. Assistant Commissioner of Income Tax 2015 5 ITR-OL 360 (Delhi) [FB], sought leave to withdraw the present appeal with a liberty to prefer a writ petition to challenge the impugned order passed by the ITAT dated 28.02.2019.

AI-generated summary — verify with the full judgment below

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 977/2019 THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through: Mr. Ruchir Bhatia, Senior Standing Counsel with Ms. Madhura M.N., Advocate. versus IILM FOUNDATION ..... Respondent Through: Mr. Aniket D. Agrawal, Advocate. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI O R D E R % 04.12.2019 C.M. No. 52144/2019 (exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. ITA 977/2019 & CM APPL. 52145/2019 3. Mr. Ruchir Bhatia learned counsel for the Appellant on instructions and in light of the decision of this Court in Lachman Dass Bhatia v. Assistant Commissioner of Income Tax 2015 5 ITR-OL 360 (Delhi) [FB], seeks leave to withdraw the present appeal with a liberty to prefer a writ petition to challenge the impugned order passed by the ITAT dated 28.02.2019. 4. Dismissed as withdrawn with liberty as sprayed for. VIPIN SANGHI, J REKHA PALLI, J DECEMBER 04, 2019/nk

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