In Director Of Income Tax (E v. Prakash Educational Societythrough:none, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is consequently dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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*IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 1034/2017
DIRECTOR OF INCOME TAX (E)
..... Appellant
Through:Mr. Ruchir Bhatia and Mr. GauravKhetrapal, Advs.
versus
PRAKASH EDUCATIONAL SOCIETYThrough:None.
..... Respondent
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%22.11.2017
CM No. 42251/2017 (condonation of delay)
This appeal under Section 260A of the Income Tax Act ishighly belated and was re-filed after 1020 days. The application fordelay therefore cannot be entertained and is dismissed.
ITA 1034/2017
The Court notices that the facts of this case are squarelycovered by the judgment of this Court in Director of Income Tax Vs.Vishwa Jagriti Mission, 73 DTR (Del) 195; where it was held that theincome in this case had to be treated as earned by the society/Trust setup for charitable purpose under Section 10(23C) read with Section
12A of the Income Tax Act. No substantial question of law thereforearises. The appeal is consequently dismissed.
S. RAVINDRA BHAT, J
NOVEMBER 22, 2017‘rs’
SANJEEV SACHDEVA, J
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