UNION OF INDIA (MINISTRY OF YOUTH AFFAIRS AND SPORTS GOVT. OF INDIA) vs ADDITIONAL DIRECTOR OF INCOME TAX- EXEMPTION RANGE-II, NEW DELHI

Judgment text excerpt

$~1 & 2 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 18.09.2025 (1) + ITA 411/2025 & CM APPL. 57762/2025 UNION OF INDIA, THROUGH (MINISTRY OF YOUTH AFFAIRS AND SPORTS GOVT. OF INDIA) .....Appellant versus ADDITIONAL DIRECTOR OF INCOME TAX- EXEMPTION RANGE-II, NEW DELHI .....Respondent (2) + ITA 412/2025 & CM APPL. 57764/2025 UNION OF INDIA, THROUGH DEPARTMENT OF SPORTS, MINISTRY OF YOUTH AFFAIRS AND SPORTS .....Appellant versus DY. DIRECTOR OF INCOME TAX (EXEMPTION) INV. CIRCLE-II, NEW DELHI .....Respondent Present: Mr Neeraj Chaudhary, Mr Himanshu, Advocates for appellant/UOI Mr Shlok Chandra, SSC, Ms Naincy Jain, Ms Madhavi Shukla, JSCs and Mr Anshuman Jindal, Advocate for the Revenue. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. On the last date of hearing, that is, 12.09.2025, we passed the following order:- “3. The challenge in these appeals is primarily to the Signature Not Verified Signed By:PRADEEP ITA 411 & 412 of 2025 Page 1 of 3 SHARMA Signing Date:22.09.2025 15:14:16 common order dated 09.04.2025 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.1677/Del/2019 and ITA No.1678/Del/2019 which relates to the Assessment Year (AY) 2010-11 and 2008-09. The Tribunal has rejected the appeals only on the ground that the appellant herein has no locus to initiate the proceedings being not an aggrieved party. 4. Mr Shlok Chandra, learned SSC, who appears for the Revenue seeks time to take instructions in this regard. 5. At his request, renotify on 18.09.2025.” 2. The aforesaid order was passed on the basis of the submissions made by the learned counsel appearing on behalf of the Union of India / appellant herein that the Tribunal has rejected the appeals No.1677/Del/2019 and I