HC Orders ITAT to Decide Tax Appeals on Merits Despite Locus Standi Issue

Union of India Vs Additional Director of Income Tax- Exemption Range-II (Delhi High Court) Delhi High Court, in the case of Union of India Vs Additional Director of Income Tax- Exemption Range-II, dealt with a challenge to a common order passed by the Income Tax Appellate Tribunal (ITAT) which had dismissed two appeals related to Assessment Years (AY) 2008-09 and 2010-11 purely on the grounds of locus standi. The ITAT had held that the appellant, the Union of India (UoI), was not an “aggrieved party” and therefore lacked the standing to initiate the proceedings. The UoI, represent...