COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. M/S INDIAN OLYMPIC ASSOCIATION

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 389/2023

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

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

versus

M/S INDIAN OLYMPIC ASSOCIATION ..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

20.07.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM Appl.36465/2023[Application filed on behalf of the appellant/revenue seeking condonation of delay of 97 days in filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in filing the appeal. 2. According to the appellant/revenue, there is a delay of 97 days. 3. Having regard to the period of delay involved, we are inclined to condone the delay. It is ordered accordingly. 4. The application is disposed of, in the aforesaid terms. ITA 389/2023 5. This appeal concerns Assessment Year (AY) 2015-16. 6. Via this appeal, the appellant/revenue seeks to assail the order dated ITA 389/2023

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 13:31:27

10.11.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 7. Counsel for the appellant/revenue concedes that the decision of the Tribunal for the said AY was carried in appeal to this court. In this context, our attention is drawn to the order dated 04.02.2019 passed in ITA 110/2019. 7.1 A perusal of the said order shows that the appeal filed by the appellant/revenue was dismissed. [See Annexure A-4(Colly), appended on page 54 of the case file]. 7.2 We are informed that a Special Leave Petition (SLP) has been filed in the said matter, which is pending consideration. 8. Counsel for the appellant/revenue, however, relies upon the judgment of the Supreme Court dated 19.10.2022 passed in Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority 2022 LiveLaw (SC) 865, in support of his plea, that the issue raised therein requires consideration. 9. Issue notice to the respondent/assessee via all permissible modes including email. 10. List the matter on 01.02.2024.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JULY 20, 2023/pmc

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ITA 389/2023

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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 13:31:27