Case brief
What is this about?
Delhi High Court, W.P.(C) 9847/2009 & 9848/2009, decided 12.02.2026 (Dinesh Mehta & Vinod Kumar, JJ.). Subject: withdrawal of exemption under Section 10(23C)(vi) of the Income Tax Act, 1961 granted to DPS Society for AY 2002-03 to 2004-05 and AY 2005-06 to 2007-2008 by respondent no.5's orders dated 26.02.2009 (following its order dated 30.04.2008 for AY 2008-09). Outcome: writ petitions allowed; impugned orders quashed and set aside; respondents directed to pass consequential orders in accordance with law. Basis: prior Delhi HC judgment DIT (Exemption) v. Delhi Public Society, 2018 (403) ITR 49 (Delhi), 03.04.2018 (SLP rejected by Supreme Court), holding franchise fees charged by society-run schools incidental, not business income; facts identical and undisputed. Keywords: 10(23C)(vi); exemption withdrawal; educational institution; franchise fees; incidental activity; business income; quashed; consequential orders.