2023 (12) TMI 1424 - HC - Income Tax

Denial of benefit of exemption u/s 11 - Assessee society is set up for religious activities while claiming charitable status - HELD THAT - Appellant/revenue fairly concedes that the question of law proposed in the instant appeal is covered by the order titled Director of Income Tax (Exemption) v. M/s Indian Evangelical Team 2015 (10) TMI 2865 - DELHI HIGH COURT AND 2022 (7) TMI 1578 - DELHI HIGH COURT as endorsed the opinion of the CIT(A) that the assessee was entitled to claim charitable status u/s 11 of the Act. In so holding it relied upon its preview views for AY 2009-10. No substantial question of law arises.

Summary

The High Court of Delhi heard an appeal concerning the Assessment Year 2013-14, where the appellant sought to challenge an order by the Income Tax Appellate Tribunal. The appellant filed applications for condonation of delay in filing and re-filing the appeal, citing delays of 23 days and 457 days respectively. The court, inclined to hear the appeal on merits, condoned the delays and disposed of the applications accordingly. The court found that the legal question raised in the appeal was already addressed in previous judgments, leading to the closure of the appeal as no substantial question of law required consideration.