Commissioner Of Income Tax- (Exemption) v. M/S Hans Raj Smarak Society

$~3 & 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 644/2016 & C.M.30985/2016 COMMISSIONER OF INCOME TAX- (EXEMPTION) ..... Appellant versus M/S HANS RAJ SMARAK SOCIETY ..... Respondent + ITA 645/2016 & C.M.Nos.30986-30987/2016 COMMISSIONER OF INCOME TAX- (EXEMPTION) ..... Appellant versus M/S HANS RAJ SMARAK SOCIETY ..... Respondent

Present:

Mr.Sanjay Kumar and Mr.Dileep Shivpuri, Standing Counsels for the appellants.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA

O R D E R

% 21.10.2016 There is a delay of 561 days in re-filing the appeals. The reasons cited i.e. large number of pending defective cases and reorganisation of Panel cannot be considered sufficient cause. The applications therefore deserve rejection. The court also notices that the question of law urged i.e. grant of exemption under Section 80G of the Income Tax Act in respect of the assessee had been considered and decided in its favour and against the revenue in ITA 1039/2011. In the circumstances, no substantial question of law arises. The

appeal along with the applications are accordingly dismissed. S. RAVINDRA BHAT, J DEEPA SHARMA, J OCTOBER 21, 2016 rb