Delhi High Court stays Income Tax Re-Assessment proceedings against NGO Oxfam India
In a recent interim order, the Delhi High Court has put a stay on the Income Tax re-assessment proceedings initiated against Oxfam India, a well-known non-profit organization.
The division bench of Justices Rajiv Shakdher and Girish Kathpalia issued a notice to the authorities, including the Deputy Commissioner of Income Tax Central Circle, New Delhi, on August 4. The court stated that the matter requires further examination and consequently ordered a stay on the continuation of the reassessment proceeding until further directions from the court.
The re-assessment proceedings were prompted by a survey conducted at Oxfam India’s office on September 7, 2022. Following the survey, a notice was issued to Oxfam under Section 148A(b) of the Income Tax Act on March 29, 2023, triggering the re-assessment proceedings regarding certain aspects. Oxfam then approached the high court to challenge this notice.
Oxfam India, which has been tirelessly working towards alleviating poverty and fighting inequality, welcomed the court’s decision. The organization believes that this stay order will provide them with the opportunity to present their case properly and ensure that the re-assessment process is conducted fairly.
The matter is currently scheduled for further proceedings on November 22, with both Oxfam India and the tax authorities expected to present their arguments before the court.
Oxfam India has been playing a crucial role in advocating for the rights of marginalized communities and providing relief during times of crisis. The non-profit organization is hopeful that the court’s intervention will uphold the principles of justice and enable them to continue their valuable work uninterrupted.
As the case unfolds, the outcome of the proceedings will be closely watched by both the non-profit sector and the taxation authorities, as it may have wider implications for similar organizations operating in the country.
Case Title: Oxfam India V/s DCIT
Case No.: W.P.(C) 10227/2023 & CM Nos.39588-89/2023