Delhi Music Society v. DGIT

357 ITR 265High Court2013#2573 most cited

What is Delhi Music Society v. DGIT authority for?

An institution systematically teaching music or arts qualifies as an 'educational institution' and is eligible for exemption under Section 10(23C)(vi), even if it is not recognized by any university or Board and does not award its own degrees or certificates.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Delhi Music Society v. DGIT · Section 10(23C) · Section 10(23C)(vi) · educational institution · exemption eligibility · systematic teaching · music and arts · university recognition · degrees or certificates · non-profit

Also reported as

17 Taxmann.com 49204 Taxmann 231246 CTR 327

Sections most often in play

Section 2(15)Section 11 Section 10(23C)Section 12 Section 11(4)Section 234A Section 234B Section 32

Issues it is cited on

section 11(4)section 10(22)advancement of general public utility section 10(23c)(vi)proviso to section 2(15)section 147(a)section 11(4a)section 2(15)credit for tds section 10(23c)corpus donation interest under section 234a

Judgments citing Delhi Music Society v. DGIT

VYASA VIDYA MANDIRAM,COIMBATORE vs. CIT, EXEMPTIONS,, CHENNAI

ITA 1287/CHNY/2025[-]Status: DisposedITAT Chennai09 Mar 2026

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…आयकर अपीलीय अधिकरण 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री मनुकुमारगिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा लेखासदस्य BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRIS.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं. ITA No 1286 & 1287/Chny/2025 निर्धारणवर्ष/Assessment Years: NA Vyasa Vidya Mandiram v. CIT (E), Nungambakkam No. SF2 B Block Swapnalok Parsn No. 121, MG, Road, Seshnestle Campus, Nanjundapuram Nungambakkam-600 034 Road, Coimbatore-641 036 Chennai [PAN: AADTV 6860 E] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Assessee by Mr. Y Sridhar…

RAINBOW SOCIAL & EDUCATIONAL TRUST,NEW DELHI vs. CIT (EXEMPTION), NEW DEHI

In the result, the appeal filed by the assessee is allowed as indicated above

ITA 119/DEL/2025[2024-25]Status: DisposedITAT Delhi26 Nov 2025AY 2024-25

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Jitender Singh, CIT DR

Section 10Section 10(23)(c)Section 12ASection 12A(1)(ac)

…primary school and the assessee was not entitled to be characterised as an educational 3 institution. In this regard, he relied on the decision of Hon’ble jurisdictional High Court in the case of Delhi Music Society vs. Director General of Income- tax (2013) 357 ITR 265 (Delhi). 4. On the other hand, ld. DR of the Revenue relied on the findings of the ld. CIT(E). 5. Considered the rival submissions and material placed on record. We observe that this issue is squarely covered by the decision of Hon’ble Delhi High Court in the case of Delhi Music Society (supra) wherein the Hon’ble High Court held as under :- “Sec…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5429/MUM/2025[2017-18]Status: DisposedITAT Mumbai11 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5428/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5427/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Nov 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5426/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Nov 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5425/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Nov 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5424/MUM/2025[2012-13]Status: DisposedITAT Mumbai11 Nov 2025AY 2012-13

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5423/MUM/2025[2011-12]Status: DisposedITAT Mumbai11 Nov 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5422/MUM/2025[2010-11]Status: DisposedITAT Mumbai11 Nov 2025AY 2010-11

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5422 to 5429/Mum/2025 (Assessment Year: 2010-11 to 2017-18) GIA India The Income Tax Officer GIA India, 10th Floor, Trade Centre, (Exemptions) –II(1), Mumbai Bandra Kurla complex, Bandra (East), MTNL Tel. Ex. Building, Vs. Mumbai 400051 Cumballa Hill, Pedder Road, Mumbai 400026 PAN: AACCG1253E Appellant) : Respondent) : Shri. J.D. Mistry, Sr. Advocate & Shri. Assessee by Gunjan Kakkad Revenue by : Shri. Swapnil Choudhary Sr. AR Date of Hearing : 29.10.2025 Date of Pronouncement : 11.11…

NRITYA SAMSRTI,CHENNAI vs. INCOME TAX OFFICER, CHENNAI

In the result the appeal of the assessee is allowed for statistical purposes

ITA 1064/CHNY/2025[NA]Status: DisposedITAT Chennai23 Jul 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1064/Chny/2025 ननिाारण वर्ा/Assessment Year: Na V. Nritya Samsrti, Commissioner Of Income No.68/160, Big Street, Tax(Exemption), Triplicane, Chennai Chennai-600 005. [Pan: Aadtn4295P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.Ashwini Vaidialingam प्रत्यर्थी की ओर से /Respondent By : Mr. Bipin C.N, Cit सुनवाईकीतारीख/Date Of Hearing : 21.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 23.07.2025

For Respondent: Mr. Bipin C.N, CIT

…education. This position of law has been interpreted by various High Courts in the context of trusts teaching music and arts, and have held that the same would be considered education if it is taught in a systematic manner [Delhi Music Society D. DGIT (2013) 357 ITR 265; Swar Sangam v. CCIT, W.P. No. 246 of 2014 (Cal HC)). Therefore, The Ld. CIT (Exemption) ought to have only considered whether the Appellant is carrying out activities that are in the nature of training and developing knowledge and skill, and in a manner that is systematic. It is submitted that if the activities of the Appellant had been properly…

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. ITO, EXEMPTION WARD-2(4), MUMBAI

Appeal is dismissed

ITA 4307/MUM/2023[2017-18]Status: DisposedITAT Mumbai21 Nov 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

…pertains to prior period of insertion of proviso below to section 2(15) of the Act. Also, the decision of Hon'ble Delhi High Court in Page | 9 ITA No.4260, 4261, 4306, 4307 & 4545/MUM/2023 Mehli Mehta Music Foundation the case of Delhi Music Society Vs DGIT (357 ITR 265) doesn't deal with section 2(15) and proviso below to section 2(15) of the Act and the issue before this court was…

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. ITO, EXEMPTION WARD-2(4), MUMBAI

ITA 4306/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 Nov 2024AY 2016-17

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

…pertains to prior period of insertion of proviso below to section 2(15) of the Act. Also, the decision of Hon'ble Delhi High Court in Page | 9 ITA No.4260, 4261, 4306, 4307 & 4545/MUM/2023 Mehli Mehta Music Foundation the case of Delhi Music Society Vs DGIT (357 ITR 265) doesn't deal with section 2(15) and proviso below to section 2(15) of the Act and the issue before this court was "whether an educational institution is eligible for exemption under section 10(23C)(vi), if it is not recognised by any university or Board and has not been awarding its own degrees or certificates". In view of the above reasons, the…

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. INCOME TAX OFFICER, EXEMPTION WARD-2(4), MUMBAI

ITA 4261/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 Nov 2024AY 2009-10

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

…pertains to prior period of insertion of proviso below to section 2(15) of the Act. Also, the decision of Hon'ble Delhi High Court in Page | 9 ITA No.4260, 4261, 4306, 4307 & 4545/MUM/2023 Mehli Mehta Music Foundation the case of Delhi Music Society Vs DGIT (357 ITR 265) doesn't deal with section 2(15) and proviso below to section 2(15) of the Act and the issue before this court was "whether an educational institution is eligible for exemption under section 10(23C)(vi), if it is not recognised by any university or Board and has not been awarding its own degrees or certificates". In view of the above reasons, the…

MEHLI MEHTA MUSIC FOUNDATION,MUMBAI vs. INCOME TAX OFFICER, EXEMPTION WARD-2(4), MUMBAI

ITA 4260/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 Nov 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Prabhash Shankar

For Appellant: Shri P. J. Pardiwala/ Nitesh Joshi &For Respondent: Shri R. R. Makwana (SR. D.R.)

Section 11Section 143(3)Section 2(15)

…pertains to prior period of insertion of proviso below to section 2(15) of the Act. Also, the decision of Hon'ble Delhi High Court in Page | 9 ITA No.4260, 4261, 4306, 4307 & 4545/MUM/2023 Mehli Mehta Music Foundation the case of Delhi Music Society Vs DGIT (357 ITR 265) doesn't deal with section 2(15) and proviso below to section 2(15) of the Act and the issue before this court was "whether an educational institution is eligible for exemption under section 10(23C)(vi), if it is not recognised by any university or Board and has not been awarding its own degrees or certificates". In view of the above reasons, the…

SMT. LINGAMMAL RAMARAJU SHASTRA PRATHISHTA TRUST,RAJAPALAYAM vs. ACIT (EXEMPTIONS), COIMBATORE

ITA 1250/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Nov 2024AY 2018-19

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 263Section 264

…al premise on which the Ld. CIT(E) proceeded to draw conclusions in the impugned revisionary order was factually incorrect. In support of his contention, the Ld AR relied on the decision of Hon'ble Delhi High Court in the cases of Delhi Music Society Vs DGIT (357 ITR 265) and CIT Vs NIIT Foundation (467 ITR 63). 12. Having submitted the above, the Ld AR next drew our attention to the Memo of Income of the Trust for AY 2018-19 wherein the composition of the sources of income and application of funds was detailed, which was placed at Page 302 of the Paper Book. It was shown to us that, the assessee had declared gro…

NANDADEVI OUTDOOR LEADERSHIP SCHOOL INDIA,NEW DELHI vs. ITO , NEW DELHI

In the result, appeal in ITA No

ITA 979/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…n'ble Supreme Court in Lok Shikshana Trust 101 !TR 234. He was of the view that there is no class room teaching as formal schooling and not the activity as ’education" as envisages by the assesses. The Hon'ble Delhi High Court had an occasion to consider in 357 ITR 265 that whether a society teaching and promoting form of music and dance, western, Indian or any other which runs like school or educational institute in a systematic manner in regular classes vacations, attendance and enforcement of discipline is in "education'' or not. Though it did not conduct its own examination or awarded degrees the Hon'b…

NANDADEVI OUTDOOR LEADERSHIP SCHOOL INDIA,DELHI vs. ITO, NEW DELHI

In the result, appeal in ITA No

ITA 978/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…n'ble Supreme Court in Lok Shikshana Trust 101 !TR 234. He was of the view that there is no class room teaching as formal schooling and not the activity as ’education" as envisages by the assesses. The Hon'ble Delhi High Court had an occasion to consider in 357 ITR 265 that whether a society teaching and promoting form of music and dance, western, Indian or any other which runs like school or educational institute in a systematic manner in regular classes vacations, attendance and enforcement of discipline is in "education'' or not. Though it did not conduct its own examination or awarded degrees the Hon'b…

UMAK EDUCATION TRUST,DELHI vs. JCIT (E), RANGE- 2 , DELHI

ITA 690/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Nov 2022AY 2014-15

Bench: Shri Anil Chatrurvedi & Shri Anubhav Sharmaumak Education Trust, Vs. Jcit(E), S-135, Greater Kailash Ii, Range-2, New Delhi Delhi (Appellant) (Respondent) Pan: Aaatu2598P

For Appellant: Ms. Kanika Jain, CAFor Respondent: Shri Abhishek Kumar, Sr. DR

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 194Section 194JSection 80G(5)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI ANIL CHATRURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER UMAK Education Trust, Vs. JCIT(E), S-135, Greater Kailash II, Range-2, New Delhi Delhi (Appellant) (Respondent) PAN: AAATU2598P Assessee by : Ms. Kanika Jain, CA Revenue by: Shri Abhishek Kumar, Sr. DR Date of Hearing 12/10/2022 Date of pronouncement 02/11/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee against the appellate order dated 05.11.2018 of Ld Commissioner of Income Tax (Appeals)-40, New Delhi (hereinafter…

INDIAN ACADEMY OF HIGHWAY ENGINEERS,NOIDA vs. CIT(E), LUCKNOW

ITA 645/DEL/2021[----]Status: DisposedITAT Delhi30 Jun 2022

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 645 /Del/2021 (Assessment Year : ……..)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) (Through Video Conferencing) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 645 /Del/2021 (Assessment Year : ……..) Indian Academy of Highway Vs. CIT(Exemptions) Engineers Lukhnow, A-5, Industrial Area, Sec-62, Noida PAN : AABAI2196K (APPELLANT) (RESPONDENT) Assessee by Sh. Akhilesh Kumar, Adv. Sh. Vipin Garg, Adv. Revenue by Ms. Deepshikha Sharma, CIT(DR) Date of hearing: 10.06.2022 Date of Pronouncement: 30.06.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal has been preferred by the assessee…

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