# COMMISSIONER OF INCOME TAX EXEMPTION DELHI vs IILM FOUNDATION

Court: Delhi High Court
Date: 2025-04-21
Citation: ITA-179/2023 2025:DHC:2745-DB
Petitioner: COMMISSIONER OF INCOME TAX EXEMPTION DELHI
Respondent: IILM FOUNDATION

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VIB21042025ITA1792023_105724.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 21.04.2025 ITA 179/2023 COMMISSIONER OF INCOME TAX EXEMPTION DELHI ..... Appellant Versus IILM FOUNDATION ..... Respondent AND ITA 181/2023 COMMISSIONER OF INCOME TAX EXEMPTION DELHI ..... Appellant Versus IILM FOUNDATION ..... Respondent AND ITA 182/2023 COMMISSIONER OF INCOME TAX EXEMPTION DELHI ..... Appellant Versus IILM FOUNDATION ..... Respondent Advocates who appeared in these cases: For the Appellant : Mr Abhishek Maratha, Mr Apoorv Agarwal, Mr Parth Samwal, Ms Nupur Sharma, Mr Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms Muskaan Goel and Mr Himanshu Gaur, Advocates. For the Respondent : Mr Rohit Jain, Mr Aniket D. Agrawal, Mr Samarth Chaudhari, Mr V.K. Anand and Ms Ankita, Advocates. CORAM: 1. The Revenue has filed the present appeals under Section 260A of the Income Tax Act, 1961 [the Act] impugning a common order dated 24.12.2020 [impugned order] passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA 2675/Del/2013; ITA 2871/Del/2014; ITA 2872/Del/2014, and ITA 1131/Del/2016 in respect of Assessment Years [AY] 2008-09, AY 2009-10, AY 2010-11 and AY 2011-12. These appeals were preferred by the Reve

https://niyam.ai/judgements/high-court/2025/april/commissioner-of-income-tax-exemption-delhi-vs-iilm-foundation