COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. CANARA BANK RELIEF AND WELFARE SOCIETY
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ITA 712/2023
Page 1 of 8
$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Date of Decision: 07.12.2023
+ ITA 712/2023 & CM APPL. 63256/2023
COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI
..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel.
versus
CANARA BANK RELIEF AND WELFARE SOCIETY
..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
[Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) CM Appl.63256/2023 [Application moved on behalf of the appellant/revenue seeking condonation of delay of 63 days in re-filing the appeal]
This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal.
According to the appellant/revenue, there is a delay of 63 days.
Given the period of delay involved, we are inclined to condone the delay.
1 It is ordered accordingly.
The application is disposed of in the aforesaid terms.
Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:21.12.2023 17:10:54 Signature Not Verified
ITA 712/2023
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ITA 712/2023
This appeal concerns Assessment Year (AY) 2008-09. Via the instant appeal, the appellant/revenue seeks to assail the order dated 23.02.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].
The broad facts that are necessary to adjudicate the instant appeal are as follows:
1 The respondent/assessee is a charitable society registered with the