In a big relief to Uttar Pradesh Chief Minister Mayawati, the Delhi High Court on Wednesday dismissed the Centre’s appeal challenging a 2007 order of the Income Tax tribunal that her birthday gifts from supporters were exempted from taxation under the IT Act.

A bench of justices A K Sikri and Suresh Kait dismissed the appeal saying “the assessee (Mayawati) has fully discharged her legal obligations by disclosing the identity of all her donors.”

“Further, donors have proved their geniuness and capacity to make gifts,” the bench said adding “there is no evidence on record to prove that the assessee has favoured the donors in any manner whatsoever by acquiring the gifts in question.”

“In the light of above facts and circumstances, we are of the considered view that no substantial question of law arises from the instant appeal,” said the bench.

“Therefore, we confirm the judgment passed by the ITAT and dismissed the instant appeal of the Revenue (Department) with no order as to cost,” it added.

Dismissing the appeal, the bench said, “All the formalities, as per law, (have been) have been met by the assessee and donors as well. All donors have admitted that they are great admirers of the assessee as she is working for the upliftment of poor people.”