Ita/1011/2018 Of The Commissioner Of Income Tax -Exemption v. Delhi Bureau Of Text Books

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1011/2018 & CM Appl. 37729/2018 THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through: Mr.Ruchir Bhatia, Adv. versus DELHI BUREAU OF TEXT BOOKS ..... Respondent Through CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R% 14.09.2018 Revenue in the present appeal submits and argues that Delhi Bureau of Textbooks, a society jointly set up by the Government of India, Ministry of Education, and Government of NCT of Delhi, to ensure timely supply of prescribed textbooks at fair prices to school students and to improve quality of primary and secondary school education, is not engaged in charitable activity. It is submitted that the Society is conducting business, and commercial activities. This contention has to be rejected in view of decisions of this Court in Delhi Bureau of Text Books v. Director of Income Tax (Exemption),(2017),394 ITR 387 (Del), The Institute of Chartered Accountants of India & Anr. vs. The Director General of Income Tax (Exemption), Delhi & Ors., (2012) 347 ITR 99 (Del), M/s GS1 India vs. Director General of Income Tax (Exemption) & Anr.,(2014)360 ITR 138 (Del) and India Trade Promotion Organization v. Director General of Income Tax (Exemption) & Ors., (2015) 371 ITR 333 (Del). By the first decision, earlier appeal preferred by the Revenue in the case of respondent/assessee has been dismissed. In view of the aforesaid position, we do not feel any substantial question of law arises and is required to be framed. Accordingly, we are not issuing notice in the application for condonation of delay of 213 days in re-filing the appeal. This application and the appeal would be treated as dismissed. SANJIV KHANNA, J SEPTEMBER 14, 2018 rk CHANDER SHEKHAR, J