COMMISSIONER OF INCOME TAX (EXEMPTIONS), NEW DELHI vs. GS1 INDIA (FORMERLY EAN INDIA)

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ITA/333/2018HC DelhiDLHC01003294201821 March 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court upheld the ITAT's decision, relying on its own prior rulings that the assessee was entitled to benefits under Section 10(23C)(iv) and registration under Section 12AA(1). Therefore, no substantial question of law arose.

What were the facts?

The Revenue appealed a decision of the ITAT that held the assessee was a charitable trust. The ITAT's decision was based on previous High Court judgments concerning the same assessee for different assessment years.

What were the issues?

Whether the assessee qualifies as a charitable trust for tax exemption purposes and is entitled to registration under Section 12AA(1).

Which sections of the Income-tax Act were involved?

Section 2(15),Section 10(23C)(iv),Section 12AA(1)

AI-generated summary — verify with the full judgment below

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 333/2018

COMMISSIONER OF INCOME TAX (EXEMPTIONS), NEW DELHI

..... Appellant Through: Mr. Asheesh Jain and Mr. Ajit Sharma, Sr. Standing counsel with

Mr. Adnan Siddiqui, Advocate.

versus

GS1 INDIA (FORMERLY EAN INDIA)

..... Respondent

Through: Mr. Rishabh Sancheti, Ms. Padma Priya and Mr. Dhruv Sharma, Advocates.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

21.03.2018

The Revenue’s appeal questions the decision of the Income Tax Appellate Tribunal (ITAT) for A.Y. 2011-12. It is contended that the ITAT fell into error in holding that the respondent/assessee was a charitable trust, and therefore, be treated under Section 2(15) read with Section 10(23C)(iv) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). The ITAT in this case relied upon the decision of this Court in another case of the assessee for a previous year (Commissioner of Income Tax-(Exemptions) vs. M/s GS1 India, ITA 691/2017 decided on 16.02.2018). The ITAT in this case relied upon the previous order

of this Court in the case of M/s GS1 India vs. Director General of Income Tax (Exemption) and Anr., W.P.(C) 7797/2009 dated 26.09.2013. This Court notices that the same issue for another A.Y. was held in favour of the assessee and against the Revenue (in the case of Commissioner of Income Tax vs. M/s GS1 India, ITA 691/2017 decided on 16.02.2018). The Court had in both its previous judgments – dated 26.09.2013 in W.P.(C) 7797/2009 as well as in the appeal bearing ITA No.691/2017 decided on 16.02.2018 held that the assessee is entitled to the benefit under Section 10(23C)(iv) of the Act and also for its registration under Section 12AA (1) of the Act. In these circumstances, no substantial question of law arises. The appeal is dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J MARCH 21, 2018 nn

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