Dy. Commissioner For Income Tax (Exemption v. Professional Assistance For Development Action

$~99*IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 203/2022 DY. COMMISSIONER FOR INCOME TAX (EXEMPTION) ..... Appellant Through:Mr.Ajit Sharma, senior standingcounsel. versus PROFESSIONAL ASSISTANCE FOR DEVELOPMENT ACTION ..... RespondentThrough:Mr.Piyush Kaushik, Advocate. %Date of Decision: 19[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) CM APPL. 31444/2022 Keeping in view the averments in the application, the delay in filingthe present appeal is condoned. Accordingly, the application stands disposed of. ITA 203/2022 1.Present Income Tax Appeal has been filed challenging the OrderpassedbytheIncomeTaxAppellateTribunal(‘ITAT’)inITANo.2826/Del./2017 for the Assessment Year 2012-13. 2.Learned counsel for the Appellant states that the ITAT has erred innot appreciating the fact that the activities of rendering services etc. by therespondent are in the nature of trade, commerce or business which are notcharitable in nature and therefore hit by proviso to section 2(15) of theIncome Tax Act 1961 (‘the Act’). 3.He also states that the ITAT has erred in directing the AssessingOfficer to allow the exemption under Section 11 of the Act withoutappreciating the fact that the assessee cannot be treated to be engaged incharitable activities. 4.In the present case, the ITAT has dismissed the appeal of the Revenuerelying on decision of its co-ordinate Bench in assessee’s own case in ITANo. 3662/Del./2015 for the Assessment Year 2011-12. 5.The Revenue had preferred an appeal against the said decision of theTribunal, which was dismissed by this Court in ITA 198/2022 vide Orderdated 15[th]July, 2022. In light of the decision of this Court in assessee’sown case in CIT vs. Professional Assistance for Development Action , the present appeal is dismissed. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 19, 2022KA