Delhi Pollution Control Committee v. Union of India and Ors.
Income Tax – Section 10(46), Income Tax Act, 1961 – exemption notification
Case brief
What is this about?
W.P.(C) 4114/2026, Delhi High Court, order dated 22.07.2026 by Dinesh Mehta and Rajneesh Kumar Gupta, JJ. Delhi Pollution Control Committee v. Union of India. Section 10(46) Income Tax Act 1961 exemption; application dated 08.03.2024; Notification dated 16.07.2026 covering FY 2023-24 to 2027-28; assessment order dated 17.03.2023 (AY 2018-19 nil; AY 2019-20 demand); exemption claimable only for period covered by notification; liberty to challenge assessment order and approach Competent Authority; petition disposed.
What did the court decide?
Liberty to the petitioner to lay challenge to the assessment order by which it is aggrieved and to move the Competent Authority for exemption for the year qua which the demand has been raised; the petition otherwise stood disposed of without a mandamus to decide the 08.03.2024 application and without quashing or directing reconsideration of the assessment order.