Commissioner For Income Tax (E) Delhi v. M/S. India Evangelical Team

$~A-1 IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 185/2022 & CM APPL.29698/2022 COMMISSIONER FOR INCOME TAX (E) DELHI..... AppellantThrough:Mr.Ajit Sharma, Sr.Standing Counsel.Through:Mr.Ajit Sharma, Sr.Standing Counsel. versus M/S. INDIA EVANGELICAL TEAM...... Respondent Through: %Date of Decision: 08[th]July, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHANHON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1.Present appeal has been filed under Section 260A of the Income TaxAct, 1961 (‘the Act’) challenging the order dated 24[th]May, 2019 passed bythe Income Tax Appellate Tribunal (‘ITAT’) in ITA No.4763/Del/2016 forthe Assessment Year 2012-13. 2.Learned counsel for the appellant submits that ITAT has erred inallowing the benefit of exemption under Section 11 of the Act which wasdenied by the Assessing Officer because the Assessee society is set up forreligious activities while claiming charitable status. He states that ITATdismissed the appeal of the Revenue by relying on ITAT's own decisionrendered in assessee's case bearing ITA No.5251/Del/2014 for the assessment year 2011-12. In the present appeal, it has been averred that theappeal against ITAT’s decision for the assessment year 2011-12 is pendingbefore this Court bearing ITA No.822/2018. 3.However, this Court vide order dated 25[th]April, 2022 has dismissedITA No.822/2018 preferred by the Revenue by holding as under: “Learned counsel for the appellant prays further time to comply withthe order dated 3rd August, 2018. However, this Court is of the view that the appellant has had morethan sufficient time to comply with the order dated 3[rd]August, 2018.Learned counsel for the respondent states that the issue raised in thepresent appeal had also arisen in the Assessment Years 2005-06,2007-08 and 2008-09. He states that no appeal had been filed againstthe Tribunal judgment with regard to the aforesaid assessment years– which were in favour of the respondent-assessee. He also points outthat an appeal being ITA 39/2017 filed by the Department for theAssessmentYear2010-2011wasdismissedbythelearnedpredecessor Division Bench vide order dated 1[st]March, 2017. Thesaid order is reproduced herein below:-” “O R D E R 01.03.2017 The ITAT in this appeal by the Revenue under Section260A of the Income Tax Act, 1961 endorsed theopinion of the CIT(A) that the assessee was entitled toclaim charitable status under Section 11 of the Act. Inso holding it relied upon its preview views for AY2009- 10. The ITAT also noted that the question oflaw urged by the Revenue in that previous year was asubject matter of an appeal that was rejected by thisCourt. In ITA No. 169/2003, pertaining to AY 1994-95, whereto the issue related to the benefit of Section11 claimed by the assessee, the Court had observed asfollows: “..... 2. The appeal filed by the Revenue being ITA No. 6/2002 against the said order of the ITAT for AY 1992-93 has alreadybeen dismissed by this Court on 7th April2011. The Revenue’s appeal ITA 215 of2002 for AY 1993-94, involving the samequestion, was dismissed on 24th September2014. 3. In that view of the matter, this appeal isdismissed. The question is answered againsttheRevenueandinfavouroftheAssessee....”. In the light of the previous orders – mentioned above,no substantial question of law arises. The appeal is,therefore, dismissed.” 4.In the light of the previous orders, no substantial question of lawarises for consideration in the present appeal. Accordingly, the presentappeal along with pending application is dismissed. MANMOHAN, J JULY 8, 2022TS MANMEET PRITAM SINGH ARORA, J