Director of Income-tax (Exemptions) v. Sir Sobha Singh Public Charitatable Trust - 2017-LL-0828-6

Citation	2017-LL-0828-6
Appellant Name	Director of Income-tax (Exemptions)
Respondent Name	Sir Sobha Singh Public Charitatable Trust
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	28/08/2017
Assessment Year	1995-96
Judgment	View Judgment
Bot Summary:	Revenue is in appeal against an order dated 8th May 2003 passed by the Income Tax Appellate Tribunal in ITA No. 5698/Del/1998 for the Assessment Year 1995-96. While admitting this appeal on 12th July 2006, the following question was framed for consideration: Whether the Income Tax Appellate Tribunal was correct in law in holding that the assessee was entitled to the benefit of Section 11 of the Income Tax Act, 1961 3. This Court, in its decision dated 20th August 2014 in ITA Nos. 121/2002 v. Sobha Singh Public Charitable Trust) has answered an identical question that arose in the Assessee s own case for AY 1992-93 in favour of the Assessee and that decision has not been challenged by the Revenue. In that view of the matter, the question framed is answered in the affirmative, i.e. in favour of the Assessee and against the Revenue.

IN HIGH COURT OF DELHI AT NEW DELHI ITA No. 639/2005 DIRECTOR OF INCOME TAX (EXEMPTIONS) Appellant Through: Mr. Rahul Kaushik, Senior Standing Counsel for Income Tax Department. versus SIR SOBHA SINGH PUBLIC CHARITATABLE TRUST Respondent Through: Ms. Kavita Jha, Mr. CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER 28.08.2017 1. Revenue is in appeal against order dated 8th May 2003 passed by Income Tax Appellate Tribunal (ITAT) in ITA No. 5698/Del/1998 for Assessment Year (AY) 1995-96. 2. While admitting this appeal on 12th July 2006, following question was framed for consideration: Whether Income Tax Appellate Tribunal was correct in law in holding that assessee was entitled to benefit of Section 11 of Income Tax Act, 1961? 3. This Court, in its decision dated 20th August 2014 in ITA Nos. 121/2002 (The Director of I.T. (Exemption) v. Sobha Singh Public Charitable Trust) has answered identical question that arose in Assessee s own case for AY 1992-93 in favour of Assessee and that decision has not been challenged by Revenue. 4. In that view of matter, question framed is answered in affirmative, i.e. in favour of Assessee and against Revenue. 5. This appeal is, accordingly, dismissed. S. MURALIDHAR, J. PRATHIBA M. SINGH, J. AUGUST 28, 2017 j Director of Income-tax (Exemptions) v. Sir Sobha Singh Public Charitatable Trust

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