Commissioner Of Income Tax (Exemption) v. Bureau On India Standards

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 518/2016 COMMISSIONER OF INCOME TAX (EXEMPTION) ..... Appellant Through: Mr. P. Roy Chaudhuri, Sr. Standing Counsel.

versus BUREAU OF INDIAN STANDARDS ..... Respondent Through

CORAM:

JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI

O R D E R

% 03.08.2016 CM No. 27708/2016 (condonation of delay in re-filing)

1. For the reasons given in the application the delay in re-filing of the appeal is condoned.

2. The applications are allowed.

ITA No. 518/2016

3. This appeal by the Revenue is directed against the order dated 17th April, 2015 passed in the Income Tax Appellate Tribunal ('ITAT') in ITA No. 2174/Del/2013 relating to the Assessment Year 2009-10.

4. The question urged by the Revenue in this appeal is covered against the Revenue and in favour of the Assessee by the decision dated 27th September, 2012 passed by this Court in W.P (C) 1755/2012 in the Assessee's own case

allowing it the exemption under Section 10(23C) of the Income Tax Act, 1961.

5. No substantial question of law arises for consideration of this Court. The appeal is, accordingly, dismissed.

S.MURALIDHAR, J NAJMI WAZIRI, J AUGUST 03, 2016 kk