Commissioner Of Income Tax-(E) v. Young Women'S Christian Association Of Delhi

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 509/2016 COMMISSIONER OF INCOME TAX-(E) ..... Appellant Through: Mr. P.Roy Chaudhuri, Advocate.

versus YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF DELHI ..... Respondent Through: Mr. Satyen Sethi, Advocate.

CORAM:

JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI

O R D E R

% 02.08.2016 CM No. 27557/2016 (Exemption)

1. Allowed subject to all just exceptions.

CM No. 27558/2016 (Condonation of delay in filing appeal)

2. For the reasons given in the application, the delay in filing the appeal is condoned.

3. The application is allowed.

ITA 509/2016

4. This is an appeal by the Revenue against the order dated 15th February, 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 1019/Del/2013 for the Assessment Year ('AY') 2009-10. The question sought to be urged is whether the ITAT erred in deleting the addition made by the Assessing Officer ('AO') and sustained by the CIT(A) on account of income earned by the Respondent/Assessee from conducting casual and 'non-recognized' courses.

ITA 509/2016

5. As pointed out in the impugned order of the ITAT itself, the issue stands covered against the Revenue and in favour of the Assessee by the decision of this Court in Delhi Music Society vs. DGIT (2013) 357 ITR 265 (Del.). Consequently, no substantial question of law arises for determination.

6. The appeal is dismissed.

S.MURALIDHAR, J NAJMI WAZIRI, J AUGUST 02, 2016 kk ITA 509/2016