Scholarship By Hamdard Foundation, Exemption Under Income Tax Act Can’t Be Denied: Delhi High Court

Case: Commissioner of Income Tax (Exemptions) Delhi versus Hamdard National Foundation (India)
Coram: Justices Manmohan and Dinesh Kumar Sharma
Case No.: ITA 117/2021; ITA 156/2021; ITA 157/2021; ITA 16/2022
Court Observation: “…this Court is of the view that consistency of approach must be maintained.”
“Just because advertisement was published in Urdu language and that too in one newspaper, it cannot be presumed that it was targeted at the students belonging to a particular community only. In fact, a similar finding of CIT(A) in the assessment year 2010-11 was accepted by the revenue and was not even challenged before the Tribunal.”
“Undoubtedly, the principle of res-judicata and estoppel are not applicable in taxation matters. However, it has been held that a departure from a finding during the past years would result in a contradictory finding (Commissioner of Income Tax vs. Sridev Enterprises (1991) 192 ITR 165).”