CIT appealed against ITAT order granting tax exemption under Section 11. Revenue counsel conceded that the matter was settled by this Court in Manav Mangal Society case and subsequent Supreme Court dismissal. Dismissed.
Appeal dismissed.
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
I.T.A. No. 748 of 2010(O&M)
Date of Decision: 30.11.2011
Commissioner of Income-Tax, Jalandhar-I, Jalandhar
........Appellant
vs.
M/s Saffron Educational Trust
.......Respondent
CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S. SANDHAWALIA
Present: Mr. Vivek Sethi, Advocate for the appellant
HEMANT GUPTA, J.
The revenue is in appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against an order passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar dated 30.04.2010 in ITA No. 536(ASR)/2009 for the assessment year 200607, proposing to raise the following question of law:-
“Whether on the facts and in the circumstances, the ITAT is right in law in allowing the exemption under section 11 of the Income Tax Act, 1961 when the assessee society was not wholly charitable in nature because it was engaged in the activities which were other than charitable and since the income arising to it was not being applied solely for attainment of the charitable objects of the trust.”
Learned Tribunal has dismissed the appeal of revenue relied upon judgment of this Court in ITA No. 450 of 2008 titled
I.T.A. No. 748 of 2010(O&M)
2
Commissioner of Income Tax-I, Chandigarh vs. M/s. Manav Mangal Society, Sector 21, Chandigarh (decided on 19.8.2009) .
Learned counsel for the appellant-revenue admits that the issues raised in the present appeal are covered by judgment of this Court in ITA No. 450 of 2008 titled Commissioner of Income Tax-I, Chandigarh vs. M/s. Manav Mangal Society, Sector 21, Chandigarh (decided on 19.8.2009). It is also pointed out that special leave petition against said order stands dismissed on 19.7.2010 by Hon'ble Supreme Court.
In view of the judgment passed by this Court in Manav Mangal Society's case (supra), we do not find that any question of law arises for consideration by this Court.
Dismissed.
(HEMANT GUPTA) JUDGE
(G.S. SANDHAWALIA) JUDGE
30.11.2011 reena
1 issue framed by the court
Whether the question of law requires consideration by this Court in light of the Supreme Court dismissal of a special leave petition against a prior judgment.
Colour shows how this judgement treated each authority
Commissioner of Income Tax-I, Chandigarh vs. M/s. Manav Mangal SocietyFollowed¶17
ITA No. 450 of 2008 titled Commissioner of Income Tax-I, Chandigarh vs. M/s. Manav Mangal Society, Sector 21, Chandigarh (decided on 19.8.2009)
2 provisions across 1 enactments
Commissioner of Income-Tax, Jalandhar-I
M/s Saffron Educational Trust
Hemant Gupta
G.S. Sandhwalia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
