COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. ERNET (INDIA)

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 5/2023

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

..... Appellant

Through: Mr Abhishek Maratha, Sr. Standing

Counsel.

versus

ERNET (INDIA)

..... Respondent

Through: Mr Rohit Jain, Advocate.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

09.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 760/2023 [Application filed on behalf of the appellant seeking condonation of delay of 35 days in filing the appeal] CM APPL. 761/2023 [Application filed on behalf of the appellant seeking condonation of delay of 109 days in re-filing the appeal] 1. These are the applications moved on behalf of the appellant/revenue, seeking condonation of delay in filing and re-filing the appeal. 2. Mr Rohit Jain, who appears on behalf of the respondent/assessee, says that he does not oppose the prayers made in the above-captioned applications. 3. The delay in filing and re-filing the appeal is, accordingly, condoned. 4. The above-captioned applications are disposed of.

ITA 5/2023

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ITA 5/2023 5. This appeal concerns Assessment Year (AY) 2013-14. 6. In this appeal, a challenge is laid to the order dated 27.01.2022, passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 7. Broadly, the issue that arises for consideration in the above-captioned appeal is as to whether the income of the respondent (which, otherwise, has objects which are charitable in nature), earned via its activities, is commercial in nature. 8. Counsel for the parties inform us that the issue has attained quietus by virtue of the judgment passed by the Supreme Court in Assistant Commissioner of Income Tax (Exemptions) v. Ahmadabad Urban Development Authority (2022) 449 ITR 1 (SC). 9. In these circumstances, the above-captioned appeal filed by the revenue is closed. 10. Consequently, the order passed by the Tribunal is sustained.