The High Court dismissed the Revenue's appeal against the ITAT's rejection of an appeal challenging tax exemption. Citing precedent and a prior dismissal for the same assessee, the Court held no substantial question of law existed.
The appeal filed by the Revenue is dismissed.
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-(EXEMPTION) ..... Appellant Through: Mr.Ruchir Bhatia, Advocate
versus
ACCURATE EDUCATIONAL & RESEARCH SOCIETY ..... Respondent Through: None.
CORAM:
HON’BLE MR. JUSTICE S. RAVINDRA BHAT HON’BLE MR. JUSTICE PRATEEK JALAN
O R D E R
% 18.01.2019
CM APPL. 2347/2019
Exemption allowed, subject to all just exceptions.
The application is disposed of.
ITA 36/2019
ITA 36/2019
page1 of 2
S. RAVINDRA BHAT, J
PRATEEK JALAN, J
JANUARY 18, 2019 „hkaur‟
ITA 36/2019
page 2of 2
2 issues framed by the court
Whether a substantial question of law arises to decide the appeal regarding the cancellation of tax exemption.
Whether the assessee's activities qualify as charitable under the relevant tax laws.
Colour shows how this judgement treated each authority
India Trade Promotional Organization vs. Director General of Income Tax (Exemptions) & Ors.Relied on¶15
(2015 ) 371 ITR 333 (Delhi)
ITA 945/2016Referred¶18
The Commissioner of Income Tax-(Exemption)
Accurate Educational & Research Society
S Ravindra Bhat
Prateek Jalan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
