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HIGH COURT OF DELHI
W.P.(C) 15037/2021 & C.M.No.47465/2021
M/S DELHI STATE INDUSTRIAL AND INFRASTRUCTURE
DEVELOPMENT CORPORATION LTD. ..... Petitioner
Through Mr.Kavin Gulati, Senior Advocate with Mr.Nishant Datta, Mr.Pradeep
Bhardwaj, Mr.Mohit Bhardwaj and Mr.H.H.Zaudi, Advocate with
Mr.Rohit Kumar Tanwar, Section Officer.
Through Mr.Kunal Sharma, standing counsel for the Revenue.
Date of Decision: 24th December, 2021
HON'BLE MR. JUSTICE NAVING CHAWLA
JUDGMENT
1. Present writ petition has been filed seeking a direction to the Respondents to decide the representations dated 06: th September, 2012, 06th February, 2013, 21st August, 2018, 09th May, 2019, 14th September, 2021 and 02nd
2. Learned senior counsel for the Petitioner states that the Petitioner has been making applications since 2012 for Notification of its income under Section 10(46) of the Act, however no decision in this regard has been taken by the Respondents. He points out that in the case of a similarly placed December, 2021 filed by the Petitioner seeking grant of exemption under Section 10(46) of the Income Tax Act, 1961 [in short the ‘Act’]. 2021:DHC:4406-DB W.P. (C) 15037/2021 authority i.e. Greater Noida Industrial Development Authority vs. Union of India and Others, this Court vide order dated 26th
3. He also points out that vide Notification dated 23 February, 2018 in W.P(C) 732/2017 has held that the activities of Greater Noida Authority are not commercial activity within the meaning of Clause (b) of Section 10(46) of the Act. He states that an appeal filed by the Revenue against the order has been dismissed by the Supreme Court. rd
4. Issue notice. Mr.Kunal Sharma, learned standing counsel accepts notice on behalf of the Respondents. June, 2020, the Respondents have notified Greater Noida Industrial Development Authority under Section 10(46) of Act, 1961.
5. Since the Petitioner’s representations dated 06th September, 2012, 06th February, 2013, 21st August, 2018, 09th May, 2019, 14th September, 2021 and 02nd
6. With the aforesaid directions, the present writ petition along with pending application stands disposed of. December, 2021 have not been decided till date, we dispose of the present writ petition by directing the Respondents to decide the Petitioner’s applications seeking exemption under Section 10(46) of Act within twelve weeks in accordance with law. MANMOHAN, J NAVIN CHAWLA, J DECEMBER 24, 2021 KA