Dy. Commissioner For Income Tax ... vs Professional Assistance For ...
2022 Latest Caselaw 2221 Del

                              $~99
                              *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                              +      ITA 203/2022
                                     DY. COMMISSIONER FOR INCOME TAX (EXEMPTION)
                                                                                             ..... Appellant
                                                        Through:     Mr.Ajit Sharma, senior standing
                                                                     counsel.
                                                        versus

                                     PROFESSIONAL ASSISTANCE FOR DEVELOPMENT ACTION
                                                                                         ..... Respondent
                                                        Through:     Mr.Piyush Kaushik, Advocate.

                              %                                       Date of Decision: 19th July, 2022

                              CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

                                                          JUDGMENT

MANMOHAN, J: (ORAL)

CM APPL. 31444/2022 Keeping in view the averments in the application, the delay in filing the present appeal is condoned.

Accordingly, the application stands disposed of. ITA 203/2022

1. Present Income Tax Appeal has been filed challenging the Order passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.2826/Del./2017 for the Assessment Year 2012-13.

Signature Not Verified Digitally Signed By:JASWANT

Signing Date:20.07.2022 17:42:54

2. Learned counsel for the Appellant states that the ITAT has erred in not appreciating the fact that the activities of rendering services etc. by the respondent are in the nature of trade, commerce or business which are not charitable in nature and therefore hit by proviso to section 2(15) of the Income Tax Act 1961 ('the Act').

3. He also states that the ITAT has erred in directing the Assessing Officer to allow the exemption under Section 11 of the Act without appreciating the fact that the assessee cannot be treated to be engaged in charitable activities.

4. In the present case, the ITAT has dismissed the appeal of the Revenue relying on decision of its co-ordinate Bench in assessee's own case in ITA No. 3662/Del./2015 for the Assessment Year 2011-12.

5. The Revenue had preferred an appeal against the said decision of the Tribunal, which was dismissed by this Court in ITA 198/2022 vide Order dated 15th July, 2022. In light of the decision of this Court in assessee's own case in CIT vs. Professional Assistance for Development Action [ITA 198/2022], the present appeal is dismissed.

MANMOHAN, J

MANMEET PRITAM SINGH ARORA, J

JULY 19, 2022 KA

Signature Not Verified Digitally Signed By:JASWANT

Signing Date:20.07.2022 17:42:54