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2018 Supreme(Del) 379

S.RAVINDRA BHAT, A.K.CHAWLA
Director of Income Tax (Exemption) – Appellant
Versus
Delhi Public School Society – Respondent


Advocates Appeared:
For the Appellant : Ms. Vibhooti Malhotra, Mr. Puneet Rai
Mr. M.S. Syali, Mr. Satyen Sethi, Mr. Arta Trana Panda, Mr. Mayank Nagi, Ms. Gargi Sethee and Mr. Mohit Jhamb, Advs. for respondent in ITA Nos. 1086/2005, 501/2008, 521/2008, 605/2008, 609/2008 & 1432/2010 and for the petitioner in ITA No. 5340/2008
Mr. Anurag Ahluwalia, CGSC for UOI in ITA No. 5340/2008

JUDGMENT :

S. RAVINDRA BHAT, J.

1. This judgment will dispose of Writ Petition (Civil) No. 5340/2008 (“the writ petition” and several appeals (ITA No. 605/2008 for assessment years (“AYs”) 1998-1999, ITA No. 609/2008 for AY 1999-2000, ITA 521/2008 for AY 2000-2001, ITA No. 1086/2005 for AY 2001-2002, ITA No. 501/2008 for AY 2003-2004 and ITA No. 1432/2010 for AY 2005-2006). The assessee Delhi Public School Society (“DPS Society” or “the Assessee”) claims relief against the revenue’s ruling dated 30.04.2008, rejecting its application under Section 10(23C)(vi) of the Income Tax Act, 1961 (“the Act” hereafter) for grant of exemption, in the writ petition; the appeals have been preferred by the income tax department under Section 260A of the Act, (hereafter “the revenue”) against orders of the Income Tax Appellate Tribunal (“ITAT”).

Facts and Contentions

2. The assessee is aggrieved by the rejection by the DGIT of its application grant of exemption for assessment years 2008-09 onwards, as a charitable organization. The assessee is a society registered under the Societies Registration























































































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