The Commissioner Of Income Tax Central-Exemption v. Eklavya Foundation
High Court
04 Apr 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax Central-Exemption v. Eklavya Foundation
Date of order
04 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax Central-Exemption v. Eklavya Foundation, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed along with the pending application.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~7
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 267/2018, C.M. APPL.8512/2018
THE COMMISSIONER OF INCOME TAX CENTRAL-EXEMPTION
..... Appellant
Through : Sh. Ruchir Bhatia, Sr. Standing Counsel.
versus
EKLAVYA FOUNDATION
..... Respondent
Through : Sh. Rohit Kumar Gupta and Ms. Monika Ghai, Advocates.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R04.04.2018
%
The Income Tax Appellate Tribunal’s (ITAT) decision holding
that the assessee was entitled to the benefit of Section 2(15) read with Section 11 of the Income Tax Act, 1961 has been questioned by the Revenue in its appeal.
This Court is of the opinion at the outset that for another previous year, similar decision of the ITAT was upheld and the Revenue’s appeal dismissed (in CIT v. Eklavya Foundation, ITA 232/2018, decided on 23.02.2018]. Consequently, no substantial question of law arises. The appeal is accordingly dismissed along with the pending application.
S. RAVINDRA BHAT, J
APRIL 04, 2018/ajk
A. K. CHAWLA, J
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