CIT vs Indian Evangelical Team | Delhi High Court 2023

$~23 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 353/2023 + ITA 360/2023

COMMISSIONER OF INCOME TAX (EXEMPTION) DELHI

..... Appellant

Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Standing Counsel.

versus

INDIAN EVANGELICAL TEAM

..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE MANMEET PRITAM SINGH ARORA

O R D E R %

10.07.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.34151/2023 in ITA 353/2023 [Application filed by the appellant/ revenue seeking condonation of delay of 186 days in filing the appeal] CM Appl.34172/2023 in ITA 360/2023 [Application filed by the appellant/revenue seeking condonation of delay of 186 days in filing the appeal] 1. These are the applications filed on behalf of the appellant/revenue seeking condonation of delay in filing the appeals. 2. According to the appellant/revenue, in each of the appeals, there is a delay of 186 days. 3. Having regard to the assertions made in the applications, the delay is condoned. ITA 353/2023 & ITA 360/2023

1/2 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 13:10:16

The applications are disposed of, in the aforesaid terms. ITA 353/2023 ITA 360/2023 5. These appeals concern Assessment Years (AY) 2016-17 [ITA No.353/2023] and 2015-16 [ITA 360/2023]. 6. Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the appellant/revenue, fairly concedes that the question of law proposed in the instant appeals is covered by the judgment of a coordinate bench dated 29.10.2015 rendered in ITA 169/2003, titled Director of Income Tax (Exemption) vs. M/s Indian Evangelical Team. 7. Besides this, reference is also made to another judgment dated 08.07.2022 rendered in ITA 185/2022, titled Commissioner for Income Tax

(E) Delhi vs. M/s India Evangelical Team. 8. Accordingly, the above-captioned appeals are closed, as no substantial question of law arises for our consideration.

RAJIV SHAKDHER, J

MANMEET PRITAM SINGH ARORA, J

JULY 10, 2023/pmc

ITA 353/2023 & ITA 360/2023

2/2

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 13:10:16

COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs. INDIAN EVANGELICAL TEAM