COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE DELHI PUBLIC SCHOOL SOCIETY

$-14, 15, 16 and 17. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 261/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Sanjay Kumar, Advocate. versus DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 326/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Ruchir Bhatia, Ms. Vibhooti, Advocates. versus THE DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 277/2016 and 278/2016 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel. Mr. Ruchir Bhatia and Ms. Vibhooti, Advocates, versus THE DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. CORAM: Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 01.10.2018 The aforesaid caption appeals by the Revenue in the case of Delhi Public School Society in ITA Nos. 261/2013, 326/2013, 277/2016 and 278/2016 relate to the Assessment Years 2008-09, 2009-10, 2006-07 and 2007-08 respectively. These appeals have been admitted for hearing on the following two substantial questions of law. "Whether the Income Tax Appellate Tribunal was correct in law in holding that maintenance charges/franchisee fee received by the respondent assessee from satellite schools is exempted under Section 11(4A) of the Income Tax Act 1961? Whether the income received by the assessee is hit by the provisions of Section 11 (4A) of the Income Tax Act 1961?" Counsel for the parties state and accept that the aforesaid questions of law have to be answered in favour of the assessee and against the Revenue in light of the decision of the Division Bench of this Court in Director of Income Tax (Exemption) versus Delhi Public School Society, (2018) 403 ITR 49 (Delhi). Ordered accordingly. Recording the aforesaid, the appeals are disposed of without any order as to costs. OCTOBER 01, 2018/MR - 7/ SANJIV KHANNA, J. CHANDK^HEKHAR, J.