THE COMMISSIONER OF INCOME TAX -EXEMPTION vs. INDIA HIV / AIDS ALLIANCE

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ITA/244/2026HC DelhiDLHC01061807202124 March 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay in re-filing the appeal. Following its own previous decisions in similar cases for the same assessee, the High Court rejected the present appeal.

What were the facts?

The appellant, Commissioner of Income Tax, filed an appeal against an ITAT order. The appeal was filed with a significant delay.

What were the issues?

Whether to condone the delay in filing the appeal and whether the appeal merits admission based on previous judgments.

Which sections of the Income-tax Act were involved?

Section 260A(2A)

AI-generated summary — verify with the full judgment below

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 244/2026

THE COMMISSIONER OF INCOME TAX -EXEMPTION .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Mr. Pratyaksh Gupta, JSC.

versus

INDIA HIV / AIDS ALLIANCE

.....Respondent Through: Mr. Abhishek Jebaraj, Ms. A. Reyna Shruti & Dr. Manoj Gogla, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

24.03.2026 CM APPL. 18570/2026 1. Instant application has been filed under Section 260A(2A) of the Income Tax Act, 1960 read with Section 5 of the Limitation Act, 1963 seeking condonation of delay of 1359 days in re-filing the appeal. 2. For the reasons stated in the application, the delay in re-filing the appeal is condoned. 3. Application stands disposed of. ITA 244/2026 4. The instant appeal has been preferred against the order dated 18.02.2020 passed by the Income Tax Appellate Tribunal, Bench ‘C’ New Delhi in ITA No. 4484/DEL/2016. 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 12:25:29

5.

Learned counsel for the respondent at the outset submitted that in the case of very same assessee, though for the earlier assessment years, coordinate benches of this court have rejected the appeals for earlier assessment years (AY) 2010-11, 2013-14 & 2014-15 being ITA 651/2019, 72/2022 and 73/2022, respectively. 6. Mr. Ruchir Bhatia, learned Senior Standing Counsel for the appellant is not in a position to dispute this position. 7. In view of the aforesaid and following the above referred orders passed in assessee’s earlier appeals, the present appeal is also rejected. 8. All applications stand disposed of.

DINESH MEHTA, J.

VINOD KUMAR, J. MARCH 24, 2026/sr

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 12:25:29

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