The Delhi High Court dismissed the Revenue's appeal against an ITAT order allowing exemption under Section 11 of the Income Tax Act. The Court found the essential activity remained charitable despite book sales income and held no substantial question of law arose.
No order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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COMMISSIONER OF INCOME TAX – EXEMPTION
..... Appellant Through: Mr. Ruchir Bhatia, Advocate.
versus
KATHA ..... Respondent Through: None.
CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH
O R D E R % 02.08.2017
C.M. No. 22532/2017 (delay in filing)
ITA No. 482/2017
Page 1 of 2.
S. MURALIDHAR, J.
PRATHIBA M. SINGH, J.
AUGUST 02, 2017 ‘anb’
Page 2 of 2.
ITA No. 482/2017
3 issues framed by the court
Whether the High Court should interfere with the ITAT's finding that an assessees charitable nature remained despite earning income from book sales.
Whether there is any substantial question of law raised by the Revenue regarding exemption under Section 11.
Whether the delay in filing the appeal was justly condonable.
3 provisions across 1 enactments
Commissioner of Income Tax – Exemption
Katha
S. Muralidhar
Prathiba M. Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
