Commissioner Of Incometax-(Exemptions v. Society For Participatoryresearch In Asia

$~35 *IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 611/2017 COMMISSIONER OF INCOMETAX-(EXEMPTIONS) ..... Appellant Through:Mr. Zoheb Hossain, Senior StandingCounsel. versus SOCIETY FOR PARTICIPATORYRESEARCH IN ASIA Through:None. ..... Respondent CORAM: JUSTICE S. MURALIDHARJUSTICE PRATHIBA M. SINGH O R D E R08.08.2017 % 1. This appeal has been filed by the Revenue under Section 260A of theIncome Tax Act, 1961 (‘Act’) against the order dated 17[th]February, 2017passedbytheIncomeTaxAppellateTribunal(‘ITAT’)inITANo.1553/Del/2015 for the Assessment Year (‘AY’) 2010-11. In theimpugned order, the ITAT has placed reliance on its own order passed forAY 2009-10. Further, in the impugned order, the ITAT has noted that theissues involved in the said appeal were squarely covered in favour of theAssessee while relying upon the earlier decision of the ITAT which has beenupheld by this Court in ITA No. 845/2016 by its order dated 25[th]November,2016. In the said order dated 25[th]November, 2016 this Court reiterated itsearlier decision in India Trade Promotion Organisation v. DirectorGeneral of Income Tax (2015) 371 ITR 333. 2. Learned Senior Standing Counsel states that the Revenue has preferred anappeal against the judgment of this Court in India Trade PromotionOrganisation v. Director General of Income Tax (supra) and that leave hasbeen granted by the Supreme Court by its order dated 14[th]July, 2017. Aperusal of the said order shows that there is no stay of the judgment. 3. In the considered opinion of this Court, no substantial question of lawarises from the impugned order of the ITAT. 4. The appeal is, accordingly, dismissed. S. MURALIDHAR, J. AUGUST 08, 2017dk PRATHIBA M. SINGH, J.