The Commissioner Of Income Tax - Exemption v. India Hiv/Aids Alliancethrough:none

$~2 *IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 1020/2019 THE COMMISSIONER OF INCOME TAX - EXEMPTION ..... Appellant Through:Mr.Shlok Chandra and Ms.MadhuraM.N, Advocates versus INDIA HIV/AIDS ALLIANCEThrough:None ..... Respondent CORAM:HON'BLE MR. JUSTICE VIPIN SANGHIHON'BLE MR. JUSTICE SANJEEV NARULAO R D E R%24.12.2019 -C.M. No. 55192/2019 (delay in refiling) 1. By this application the applicant seeks condonation of delay of 138 daysin re-filing the application.For the reasons stated in the application, thedelay is condoned. 2. The application stands disposed of in the aforesaid terms. ITA 1020/2019 3. The present appeal is directed against the order dated 23[rd]January, 2019passed by the Income Tax Appellate Tribunal Delhi Bench “C”, New Delhiin ITA No. 7210/Del/2017, whereby the appeal preferred by the respondent-assessee was allowed by the Tribunal and the Tribunal held that therespondent was covered by Section 2(15), and not to proviso thereof, of theIncome Tax Act. 4. The findings returned by the Tribunal are completely factual. By theimpugned order the Tribunal had also decided ITA No. 716/Del/2017, whichrelated to the assessment year 2010-11. The appeal preferred by the revenuein ITA 651/2019 from the same common order has been rejected by thisCourt on 23[rd]July, 2019, while observing that no substantial questions oflaw arises for consideration. 5. No substantial question of law arises in present appeal. Accordingly, theappeal is disposed of. VIPIN SANGHI, J DECEMBER 24, 2019 v SANJEEV NARULA, J