COMMISSIONER OF INCOME TAX - EXEMPTIONS vs. BHAI HOSPITAL TRUST
What did the High Court hold?
The High Court has not decided the merits of the appeals. Instead, it has adjourned the hearing of these two appeals, ITA 388/2024 and ITA 389/2024, to August 9, 2024. This decision to adjourn is based on an earlier appeal that is pending against an order dated June 18, 2021, passed by the Income Tax Appellate Tribunal, which has been alluded to in the impugned orders before the High Court. The High Court has directed that these matters be heard along with ITA 361/2023. No findings have been made on any specific issues, and no reasoning has been provided for any decision on the merits. The operative direction is solely for listing the matters for further consideration.
What were the facts?
These are two appeals filed by the Commissioner of Income Tax – Exemptions (the Revenue) against the respondent, Bhai Hospital Trust. 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 another appeal, 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, with applications for condonation of delay filed by the appellant.
What were the issues?
The High Court is seized of two appeals filed by the Revenue against the Bhai Hospital Trust. The primary issue is the challenge to the orders passed by the Income Tax Appellate Tribunal. The judgment does not explicitly frame the questions of law that the Tribunal had to decide. However, it is evident that the appeals concern the correctness of the ITAT's decisions. The Revenue, represented by Mr. Abhishek Maratha, SSC, and his team, is the appellant. The Respondent, Bhai Hospital Trust, is represented by Mr. Mayank Nagi and Mr. Tarun Singh, Advocates. The judgment does not record the specific contentions of either the assessee or the revenue, nor does it mention any authorities, circulars, or precedents relied upon by them. The appeals are listed for further hearing.
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Cause title — parties, addresses and appearances
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 15:19:38
CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %
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 15:19:38
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