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

$~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 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 instruction