The Commissioner Of Income Tax -Exemption v. Young Women's Christian Association Of Delhi

$~111 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 493/2018 THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through: Mr. Ruchir Bhatia and Mr. Puneet Rai, Advocates. versus YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF DELHI ..... Respondent Through: Mr. Satyen Sethi, Mr. Arka Trema Panda and Ms. Gargi Sethee, Advocates. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE VINOD GOEL O R D E R% 25.04.2018 The Revenue questions an order of the Income Tax Appellate Tribunal („ITAT‟) which confirmed the Appellate Commissioner‟s order. The CIT(A) had held that the Assessing Officer‟s decision to deny the charitable status to the assessee on the ground that it conducted casual and unrecognized courses, was not justified. We notice that the order of the ITAT is in conformity with the previous –order of this Court concerning the same assessee Young Women‟s Christian Association of Delhi for A.Y. 2009-10 in ITA 509/2016 („Commissioner of Income Tax vs. Young Women‟s Christian Association of Delhi‟, decided on 02.08.2016). The Court had then relied upon the decision in the case of „Delhi Music Society vs. Director General of Income Tax‟,(2013) 357 ITR 265 (Del.). Consequently, no substantial question of law therefore arises for determination. The appeal is dismissed. S. RAVINDRA BHAT, J APRIL 25, 2018 nn VINOD GOEL, J