The Delhi HC dismissed the Revenue's appeal against the ITAT's decision allowing Eklavya Foundation exemption under Section 2(15) and 11 of the IT Act. The court held no substantial question of law arose as a similar appeal was dismissed earlier in the same proceedings.
Appeal dismissed along with pending application.
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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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 R % 04.04.2018
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
A. K. CHAWLA, J
APRIL 04, 2018/ajk
2 issues framed by the court
Whether a substantial question of law arises considering a similar decision by the ITAT was upheld and the Revenue's appeal dismissed by a previous order in the same proceedings.
Whether the Revenue's appeal against the ITAT's decision allowing exemption under Section 2(15) read with Section 11 of the Income Tax Act, 1961 should be allowed.
Colour shows how this judgement treated each authority
CIT v. Eklavya FoundationRelied on¶12
CIT v. Eklavya Foundation, ITA 232/2018
1 provisions across 1 enactments
THE COMMISSIONER OF INCOME TAX CENTRAL-EXEMPTION
EKLAVYA FOUNDATION
S. RAVINDRA BHAT
A. K. CHAWLA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
