COMMISSIONER OF INCOME TAX - EXEMPTIONS vs. BHAI HOSPITAL TRUST

ITA - 388 / 2024HC Delhi26 July 20242 pages

For Petitioner: ABHISHEK

AI SummaryRemanded

What did the High Court hold?

The High Court has not rendered any decision on the merits of the appeals. Instead, it has directed that the present appeals, ITA 388/2024 and ITA 389/2024, be listed for hearing on August 9, 2024. This listing is to be done along with ITA 361/2023, taking into consideration an earlier appeal pending against an ITAT order dated June 18, 2021, which is referenced in the orders under challenge. No findings were made on any issues, and no reasoning or ratio decidendi was provided. Consequently, no operative directions for relief or remand were issued, and no issues were left undecided on merits. The order is purely procedural.

What were the facts?

These are two appeals filed by the Commissioner of Income Tax – Exemptions (the Revenue) against the Bhai Hospital Trust (the Assessee). The appeals challenge orders passed by the Income Tax Appellate Tribunal (ITAT). The judgment mentions an earlier appeal pending against an ITAT order dated June 18, 2021, which is alluded to in the impugned orders. The High Court has directed that these two matters be called on August 9, 2024, along with ITA 361/2023. The specific assessment years and the amounts in dispute are not recorded in this order. The procedural history involves delays in filing the appeals, for which condonation applications have been filed.

What were the issues?

The High Court has not adjudicated on the merits of the appeals in this order. The primary action taken is to list the appeals for further hearing on a future date. Therefore, no questions of law or mixed law and fact were decided, and no arguments from either the assessee or the revenue were recorded in this specific order. The judgment does not specify the issues that the Tribunal had to decide, nor does it record any contentions raised by the assessee or the revenue regarding the merits of the case. The focus of this order is procedural, concerning the listing of the appeals.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~59 & 60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 388/2024, CM APPL. 41942/2024 (28 Days Delay) & CM APPL. 41943/2024 (357 Days Delay) COMMISSIONER OF INCOME TAX – EXEMPTIONS .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal & Mr. Parth Samiwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha & Mr. Nimit Saigal, Advs. versus BHAI HOSPITAL TRUST .....Respondent Through: Mr. Mayank Nagi & Mr. Tarun Singh, Advocates 60 + ITA 389/2024, CM APPL. 41946/2024 (357 Days Delay in Refiling) & CM APPL. 42256/2024 (28 Days Delay) COMMISSIONER OF INCOME TAX - EXEMPTIONS .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal & Mr. Parth Samiwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha & Mr. Nimit Saigal, Advs. versus BHAI HOSPITAL TRUST .....Respondent Through: Mr. Mayank Nagi & Mr. Tarun Singh, Advocates

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 27/03/2026 at 12:32:05

CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

26.07.

2024 Bearing in mind an earlier appeal which is pending against the order dated 18 June 2021 passed by the Income Tax Appellate Tribunal and which has been alluded to in the orders impugned before us in these appeals, let these two matters be called on 09.08.2024 along with ITA 361/2023. YASHWANT VARMA, J. RAVINDER DUDEJA, J. JULY 26, 2024/RM 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 27/03/2026 at 12:32:05

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