Disposed

Commissioner of Income Tax (Exemptions) Delhi v. India International Centre

Delhi HC5 Dec 2024ITA/400/2023

Case brief

AI extract

What is this about?

The Delhi High Court disposed of three income tax appeals involving exemption authorities. The Court observed that the tax effect fell below INR 2 crores citing a CBDT circular, and disposed of the appeals on account of low tax effect.

What did the court decide?

The appeals were disposed of on account of low tax effect (below INR 2 crores) pursuant to CBDT Circular No.9/2024.

Commissioner of Income Tax (Exemptions) Delhi Vs India… — Income Tax | Delhi HC (2024)

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$~9, 10, 11 & 13

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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ITA 389/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs. versus

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M/S INDIAN OLYMPIC ASSOCIATION .....Respondent Through: Mr. Satyen Sethi & Mr. Arta Trana Panda, Advs. + ITA 400/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs. versus

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INDIA INTERNATIONAL CENTRE .....Respondent Through: Mr. Amol Sinha, Mr. Kshitiz Garg & Mr. Sourav Verma, Advs. + ITA 402/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/12/2024 at 12:58:34

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with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs. versus

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INDIA INTERNATIONAL CENTRE .....Respondent

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Through: Mr. Amol Sinha, Mr. Kshitiz Garg & Mr. Sourav Verma, Advs.

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ITA 670/2023 and CM APPL. 61641/2023 (303 Days Delay refiling)

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COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant

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Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Kamakshraj Singh, Advs.

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versus

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INDIA HABITAT CENTRE .....Respondent

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Through: Mr. Rakesh Tiku, Sr. Adv. with Mr. P. Roy Chaudhary, Adv.

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CORAM:

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HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

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O R D E R % 05.12.2024

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Mr. Maratha, learned counsel apprises the Court that the tax effect would fall below INR 2 crores. Thus, the appeals cannot be

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/12/2024 at 12:58:34

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pursued further in light of Circular No.9/2024 dated 17 September 2024 issued by Central Board of Direct Taxes

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The appeals consequently shall stand disposed of on account of low tax effect. The questions of law which were proposed are kept open to be addressed in an appropriate case.

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YASHWANT VARMA, J

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DHARMESH SHARMA, J

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DECEMBER 05, 2024 Ch

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/12/2024 at 12:58:34

Commissioner of Income Tax (Exemptions) Delhi v. India International Centre

Case brief

What is this about?

What did the court decide?

Commissioner of Income Tax (Exemptions) Delhi v. India International Centre

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Coram

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