Commissioner Of Income Tax (Exemption v. Bureau Of Indian Standards

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 518/2016 COMMISSIONER OF INCOME TAX (EXEMPTION) ..... Appellant Through: Mr. P. Roy Chaudhuri, Sr. Standing Counsel. versus BUREAU OF INDIAN STANDARDS Through CORAM:JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI O R D E R% 03.08.2016 ..... Respondent -CM No. 27708/2016 (condonation of delay in refiling) 1. For the reasons given in the application the delay in re-filing of the appeal is condoned. 2. The applications are allowed. ITA No. 518/2016 3. This appeal by the Revenue is directed against the order dated 17[th] April, 2015 passed in the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2174/Del/2013 relating to the Assessment Year 2009-10. 4. The question urged by the Revenue in this appeal is covered against the Revenue and in favour of the Assessee by the decision dated 27[th] September, 2012 passed by this Court in W.P (C) 1755/2012 in the Assessee’s own case allowing it the exemption under Section 10(23C) of the Income Tax Act, 1961. 5. No substantial question of law arises for consideration of this Court. The appeal is, accordingly, dismissed. S.MURALIDHAR, J AUGUST 03, 2016 kk NAJMI WAZIRI, J