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HIGH COURT OF DELHI
ITA 261/2013
DIRECTOR OFINCOMETAX(EXEMPTION) Appellant
Through:Mr.Sanjay Kumar,Advocate.
HIGH COURT OF DELHI
ITA 261/2013
DIRECTOR OFINCOMETAX(EXEMPTION) Appellant
Through:Mr.Sanjay Kumar,Advocate.
VERSUS
DELHIPUBLICSCHOOL SOCIETY Respondent
Through:Mr.Satyen Sethi,Mr.Arta TranaPanda and Ms.Gargi Sethee,Advocates.
Through:Mr.Satyen Sethi,Mr.Arta TranaPanda and Ms.Gargi Sethee,Advocates.
ITA 326/2013
DIRECTOR OFINCOMETAX(EXEMPTION) Appellant
Through: Mr. Ruchir Bhatia, Ms. Vibhooti, Advocates.
DIRECTOR OFINCOMETAX(EXEMPTION) Appellant
Through: Mr. Ruchir Bhatia, Ms. Vibhooti, Advocates.
VERSUS
THEDELHIPUBLIC SCHOOLSOCIETY Respondent
ITA 277/2016 and 278/2016
COMMISSIONER OFINCOME TAX(EXEMPTIONS)
Appellant
Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing
Counsel.
Mr.Ruchir Bhatia and Ms.Vibhooti,Advocates,
COMMISSIONER OFINCOME TAX(EXEMPTIONS)
Appellant
Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing
Counsel.
Mr.Ruchir Bhatia and Ms.Vibhooti,Advocates,
VERSUS
THEDELHIPUBLIC SCHOOLSOCIETY Respondent
CORAM:
2018:DHC:8298-DB
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE CHANDER SHEKHAR
01.10.2018 The aforesaid caption appeals by the Revenue in the case of Delhi
Public School Society in ITA Nos. 261/2013, 326/2013, 277/2016 and
278/2016 relate to the Assessment Years 2008-09, 2009-10, 2006-07 and
2007-08 respectively.
These appeals have been admitted for hearing on the following two substantial questions oflaw.
"Whether the Income Tax Appellate Tribunal was correct in law in holding that maintenance charges/franchisee fee received by the respondent assessee from satellite schools is exempted under Section 11(4A)oftheIncome Tax Act
1961? Whetherthe income received by the assessee is hit by the provisions ofSection 11(4A)ofthe Income Tax Act
1961?" Counsel forthe parties state and acceptthatthe aforesaid questions of law have to be answered in favour ofthe assessee and against the Revenue in light ofthe decision ofthe Division Bench ofthis Court in Director of
Income Tax(Exemption)
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE CHANDER SHEKHAR
01.10.2018 The aforesaid caption appeals by the Revenue in the case of Delhi
Public School Society in ITA Nos. 261/2013, 326/2013, 277/2016 and
278/2016 relate to the Assessment Years 2008-09, 2009-10, 2006-07 and
2007-08 respectively.
These appeals have been admitted for hearing on the following two substantial questions oflaw.
"Whether the Income Tax Appellate Tribunal was correct in law in holding that maintenance charges/franchisee fee received by the respondent assessee from satellite schools is exempted under Section 11(4A)oftheIncome Tax Act
1961? Whetherthe income received by the assessee is hit by the provisions ofSection 11(4A)ofthe Income Tax Act
1961?" Counsel forthe parties state and acceptthatthe aforesaid questions of law have to be answered in favour ofthe assessee and against the Revenue in light ofthe decision ofthe Division Bench ofthis Court in Director of
Income Tax(Exemption)
VERSUS
DelhiPublic SchoolSociety,(2018)403
ITR49(Delhi). Ordered accordingly.
Recordingthe aforesaid,the appeals are disposed ofwithoutany order as to costs.
OCTOBER 01,2018/MR - 7/ SANJIV KHANNA,J.
CHANDK^HEKHAR,J.
2018:DHC:8298-DB
ITR49(Delhi). Ordered accordingly.
Recordingthe aforesaid,the appeals are disposed ofwithoutany order as to costs.
OCTOBER 01,2018/MR - 7/ SANJIV KHANNA,J.
CHANDK^HEKHAR,J.
2018:DHC:8298-DB
JUDGMENT