$ 39 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5574/2020 NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY ...... Petitioner Through: Mr. Kavin Gulati, Sr. Advocate with Mr. Jasmeet Singh, AOR, Mr. Saif Ali, Mr. Pushpendra Singh Badoria and Ms. Rusheet Saluja, Advocates. versus UNION OF INDIA & ORS. ...... Respondents Through: Mr. Ravi Prakash, Advocate with Mr. Farman Ali, Mr. Aman Malik and Mr. Mohammad Shahan Ulla, Advocates for respondent No.1. Mr. Ruchir Bhatia, Advocate with Ms. Mansie Jain and Mr. Chandratanay Chaube, Advocates for respondent Nos. 2 & 3. % Date of Decision: 24th August, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) CM APPL. 20148/2020 Allowed, subject to all just exceptions. W.P. (C) 5574/2020 Page 1 of 3 W.P.(C) 5574/2020 1. petition has been listed before this Bench by Registry in view of urgency expressed therein. same has been heard by way of video conferencing. 2. Present writ petition has been filed seeking direction to respondent No. 2 to notify listed income of petitioner as specified income under Section 10(46) of Income Tax Act, 1961. 3. Learned counsel for petitioner states that petitioner has made application in November 2011 for Notification of its income under Section 10(46) of Act, 1961, however no decision in this regard has been taken by respondent No. 2. He points out that in case of similarly placed authority i.e. Greater Noida Industrial Development Authority vs. Union of India and Others, this Court vide order dated 26th February, 2018 in WP (C) 732/2017 has held that activities of Greater Noida Authority are not commercial activity within meaning of Clause (b) to Section 10(46) of Act, 1961. He states that appeal filed by Revenue against order has been dismissed by Supreme Court. 4. He also points out that vide Notification dated 23 rd June, 2020 respondent has notified Greater Noida Industrial Development Authority under Section 10(46) of Act, 1961. 5. Since petitioner s representation dated 15th November, 2011 has not been decided till date, we dispose of present writ petition by directing respondent No. 2 to decide petitioner s application seeking exemption under Section 10(46) of Act, 1961 within twelve weeks in accordance with law. W.P. (C) 5574/2020 Page 2 of 3 6. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J AUGUST 24, 2020 js W.P. (C) 5574/2020 Page 3 of 3 New Okhla Industrial Development Authority v. Union of India & Or