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The Commissioner Of Income Tax -Exemption v. Subros Educational Society Through: None

High Court 11 Apr 2018 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

11 Apr 2018

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax -Exemption v. Subros Educational Society Through: None, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~96 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 425/2018 THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through: Mr. Ruchir Bhatia, Advocate. versus SUBROS EDUCATIONAL SOCIETY Through: None. ..... Respondent CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 11.04.2018 The lone question urged by the Revenue is with respect to the permissibility of the assessee-respondent, which is a charitable institution, to carry forward its losses/deficits. The Assessing Officer had disallowed such carry forward, deciding that in principle such carry forward is impermissible. The CIT(A) and the ITAT, however, held otherwise relying upon the judgment of this Court in the case of ‘Director of Income Tax vs. Raghuvanshi, (2011) 197 Taxman 170 (Del.). No question of law therefore arises. The appeal is dismissed. S. RAVINDRA BHAT, J APRIL 11, 2018/nn A. K. CHAWLA, J

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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