COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. INDIA INTERNATIONAL CENTRE

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ITA/402/2023HC DelhiDLHC01002030202205 December 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE DHARMESH SHARMA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court disposed of the appeals on the grounds of low tax effect, as per CBDT Circular No. 9/2024. The questions of law raised were kept open for future consideration.

What were the facts?

The appeals filed by the Commissioner of Income Tax (Exemptions) were brought before the Delhi High Court. The tax effect in these cases was found to be below INR 2 crores.

What were the issues?

The primary issue was whether the appeals should be pursued given the low tax effect. The court also considered the implications of CBDT Circular No. 9/2024.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

$~9, 10, 11 & 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 389/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

.....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs.

versus

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

Through: Mr. Satyen Sethi & Mr. Arta Trana Panda, Advs. + ITA 400/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

.....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs.

versus

INDIA INTERNATIONAL CENTRE .....Respondent

Through: Mr. Amol Sinha, Mr. Kshitiz Garg & Mr. Sourav Verma, Advs. + ITA 402/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

.....Appellant Through: Mr. Abhishek Maratha, SSC 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 09/12/2024 at 12:58:35

with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs.

versus

INDIA INTERNATIONAL CENTRE .....Respondent

Through: Mr. Amol Sinha, Mr. Kshitiz Garg & Mr. Sourav Verma, Advs.

+ ITA 670/2023 and CM APPL. 61641/2023 (303 Days Delay re- filing)

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI

.....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs.

versus

INDIA HABITAT CENTRE

.....Respondent

Through: Mr. Rakesh Tiku, Sr. Adv. with Mr. P. Roy Chaudhary, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R %

05.12.2024

1.

Mr. Maratha, learned counsel apprises the Court that the tax effect would fall below INR 2 crores. Thus, the appeals cannot be 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 09/12/2024 at 12:58:35

pursued further in light of Circular No.9/2024 dated 17 September 2024 issued by Central Board of Direct Taxes 2. The appeals consequently shall stand disposed of on account of low tax effect. The questions of law which were proposed are kept open to be addressed in an appropriate case.

YASHWANT VARMA, J

DHARMESH SHARMA, J DECEMBER 05, 2024 Ch

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 09/12/2024 at 12:58:35

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