The Commissioner Of Income Tax-(Exemption) v. Accurate Educational & Research Society

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 36/2019 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 1.

The Revenue is aggrieved by the order of the ITAT rejecting its appeal. The Revenue had cancelled the exemption granted to the respondent/Assessee, contending that its activities were not charitable. The CIT reversed the decision; the ITAT merely affirmed that position. While doing that, the ITAT relied upon the judgment by the Division Bench of this Court in India Trade Promotional Organization vs. Director General of Income Tax (Exemptions) & Ors., (2015 ) 371 ITR 333 (Delhi). ITA 36/2019

2.

Besides the fact that the question of law, which the Revenue seeks to agitate is covered by the India Trade Promotion Organization (supra), this Court also notices that in respect of the same assessee for a previous year i.e. Assessment Year 2010-2011, the Revenue's appeal was rejected and the ITAT's determination was affirmed [ITA 945/2016, decided on 23.12.2016]. 3.

For the above reasons, the Court is of the opinion that no substantial question of law arises. The appeal is accordingly dismissed. S. RAVINDRA BHAT, J PRATEEK JALAN, J JANUARY 18, 2019 „hkaur‟ ITA 36/2019