Ministry of Sports Claims Locus Standi After Disbandment of Commonwealth Games Committee: Delhi HC Remands Appeals to ITAT [Read Order]

The High Court of Delhi, remanded appeals to the Income Tax Appellate Tribunal ( ITAT ) after the Ministry of Sports claimed locus standi following the disbandment of the Commonwealth Games Committee.

On 12.09.2025, the Court considered the appeals filed by Ministry of Sports, appellant-assessee, challenging the common order dated 09.04.2025 passed by the ITAT in ITA No.1677/Del/2019 and ITA No.1678/Del/2019 for Assessment Years(AY) 2010-11 and 2008-09. The tribunal had rejected the appeals on the ground that the assessee had no locus to initiate the proceedings, being not an aggrieved party.

The counsel appearing for the Revenue sought time to take instructions, and at his request, the matter was renotified on 18.09.2025. The order was passed based on submissions that the tribunal had declined to entertain the appeals due to the assessee’s lack of locus standi.

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It was explained that the Organising Committee of the Commonwealth Games 2010, Delhi, had been disbanded with the Government’s approval, and thereafter, the Union of India had assumed its role and therefore became the aggrieved party entitled to challenge the assessment orders passed under Section 143(3) of the Income Tax Act, 1961.

The Revenue counsel had submitted after seeking time for instructions that the matter be remanded to the Tribunal for consideration of the appellant’s appeals on merits.

Justice V.Kameswar Rao and Justice Vinod Kumar had remanded appeals No.1677/Del/2019 and 1678/Del/2019 for AYs 2010-11 and 2008-09 to the tribunal, directing it to decide the matters on merits in accordance with law. The appeals were disposed of accordingly, and the pending applications were treated as infructuous.

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