Centre For Women's Development v. Director,Income Tax New Delhi

$~2 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 184/2003 CENTRE FOR WOMEN'S DEVELOPMENT..... AppellantThroughMr Shashwat Bajpai, Advocate. versus DIRECTOR,INCOME TAX NEW DELHI..... RespondentThroughMr P. Roychaudhuri, Advocate. CORAM:HON'BLE MR. JUSTICE BADAR DURREZ AHMEDHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%03.03.2016 This appeal pertains to the Assessment Year 1997-98. The learned counselfor the appellant/assessee informs us that the benefit under Section 11 of theIncome Tax Act, 1961 has already been given to the appellant/assessee and,therefore, the decision on the question which has been framed would have norevenue effect. He, however, submits that the applications filed by theappellant/assessee under Section 10 (23C), which was earlier Section 10(22),ought to be taken up for consideration by the Assessing Officer where suchapplications are pending for the subsequent years. We are disposing of this appeal without giving any decision on the questionraised in the present appeal inasmuch as there would be no revenue effect becauseof the benefit already granted under Section 11 of the said Act but we are directingthe Assessing Officer to take up the applications of the petitioner under Section10(23C) of the said Act in pending matters without being constrained by the orders passed by the Income Tax Appellate Tribunal which is impugned herein.The Assessing Officer shall, of course, decide those applications in accordancewith law. The present appeal is disposed of without disturbing the findings recordedby the Appellate Tribunal in respect of the Assessment Year 1997-98. BADAR DURREZ AHMED, J MARCH 03, 2016st SANJEEV SACHDEVA, J