What did the High Court hold?

The Delhi High Court condoned the delay in filing the appeals. The court then closed the appeals, stating that no substantial question of law arose for consideration as the issue was covered by previous judgments.

The Revenue filed appeals before the Delhi High Court with a significant delay. The appeals concerned assessment years 2016-17 and 2015-16 for the respondent, Indian Evangelical Team.

What were the issues?

Whether a substantial question of law arises for consideration in the appeals, given that the issue is covered by previous judgments of a coordinate bench.

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 13:11:02

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 13:11:02

COMMISSIONER OF INCOME TAX (EXEMPTION) DELHI vs. INDIAN EVANGELICAL TEAM

What did the High Court hold?

What were the facts?

What were the issues?

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