COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs HAMDARD LABORATORIES (INDIA)

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 18th August2025 Pronounced on: 10th September 2025 + ITA 258/2025 & CM APPL. 46431/2025 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr. Abhishek Maratha, Sr. SC, Mr. Apoorv Agarwal, Mr. Parth Samwal, Jr. SC with Ms. Nupur Sharma, Mr. Gaurav Singh, Ms. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Himanshu Gaur and Mr. Nischay Purohit, Advs. versus HAMDARD LABORATORIES (INDIA) ....Respondent Through: Mr. Salil Aggarwal, Sr. Adv. with Mr. Madhur Aggarwal, Adv. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE ANISH DAYAL JUDGMENT ANISH DAYAL, J. 1. This appeal has been preferred by the Appellant/Commissioner of Income Tax (Exemptions) [hereinafter “Revenue”] under Section 260A of the Income Tax Act, 1962 (hereinafter the “IT Act”) assailing the impugned order dated 27th September 2023, passed by the Income Tax Signature Not Verified Digitally Signed By:MANISH KUMAR ITA 258/2025 Page 1 of 43 Signing Date:11.09.2025 10:36:24 Appellate Tribunal, Delhi, (hereinafter “ITAT”) in ITA No.1311/DEL/2022 for the Assessment Year (‘AY’) 2016-17. 2. The ITAT had dismissed the Appellant’s/Revenue’s appeal against the order dated 30th March 2022, passed by the Commissioner of Income Tax (Appeals) [hereinafter “CIT(A)”]. 3. CIT(A) had allowed the appeal of the Respondent/Assessee, holding that the Assessee was a charitable institution, eligible for exemption under Section 11 and 12 of the IT Act, and deleted the addition of total income of Rs.1,93,93,48,991/- made on account of disallowance under Section 11 and 12 of the IT Act. 4. Appeal had been preferred by the Respondent/Assessee against an assessment order dated 30th December 2018 passed by the Assessing Officer (‘AO’), Assistant Comm