$ 1 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5603/2020 YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY ...... Petitioner Through: Mr.Jasmeet Singh with Mr.Saif Ali, Mr.Pushpendra Singh Badoria and Ms.Rusheet Saluja, Advocates. versus UNION OF INDIA & ORS. ...... Respondents Through: Mr.Ajay Digpaul, CGSC with Mr.Kamal R. Digpaul, Advocate for R-1/UOI. Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Pratayash Gupta, Jr. Standing Counsel, Ms. Nupur Sharma and Mr. Anshul Sharma, Advocates for R-2 and 3. % Date of Decision: 25th August, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) C.M. APPL. No.20274/2020 Exemption allowed, subject to all just exceptions. Accordingly, application stands disposed of. W.P. (C) 5603/2020 Page 1 of 3 W.P.(C) No.5603/2020 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 (hereinafter referred to as Act ). 3. Learned counsel for petitioner states that petitioner has made application as far back as 07th February, 2014 for Notification of its income under Section 10(46) of Act, 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. He states that appeal filed by Revenue against said 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. 5. Since petitioner s representations dated 07th February, 2014, 19th June, 2018 and 6th January, 2020 have not been decided till date, we dispose of present writ petition and pending application by directing respondent No. 2 to decide petitioner s applications seeking exemption under Section 10(46) of Act within twelve weeks in accordance with law. W.P. (C) 5603/2020 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 25, 2020 KA W.P. (C) 5603/2020 Page 3 of 3 Yamuna Expressway Industrial Development Authority v. Union of India & Or