Dismissed

Commissioner of Income-Tax Jalandhar-I, Jalandhar v. M/S C.T. Educational Society Greater Kailash etc.

Punjab & Haryana HC30 Nov 2011ITA/749/2010

Case brief

AI extract

What is this about?

The High Court dismissed the revenue appeal against the ITAT order allowing exemption under section 11 of the Income Tax Act, 1961. The court held that no question of law arose as the facts were covered by the authorities in the Manav Mangal Society case, which was affirmed by the Supreme Court.

What did the court decide?

The appeal was dismissed.

Commissioner of Income-Tax Jalandhar-I, Jalandhar Vs M/S… — Income Tax | Punjab & Haryana HC (2011)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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I.T.A. No. 749 of 2010(O&M)

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Date of Decision: 30.11.2011

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Commissioner of Income-Tax, Jalandhar-I, Jalandhar

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........Appellant

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vs.

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M/s C.T. Educational Society

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.......Respondent

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CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S. SANDHAWALIA

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Present: Mr. Vivek Sethi, Advocate for the appellant

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HEMANT GUPTA, J.

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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. 537(ASR)/2009 for the assessment year 200607, proposing to raise the following question of law:-

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“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.”

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Learned Tribunal has dismissed the appeal of revenue relied upon judgment of this Court in ITA No. 450 of 2008 titled

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I.T.A. No. 749 of 2010(O&M)

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Commissioner of Income Tax-I, Chandigarh vs. M/s. Manav Mangal Society, Sector 21, Chandigarh (decided on 19.8.2009) .

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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.

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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.

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Dismissed.

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(HEMANT GUPTA) JUDGE

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(G.S. SANDHAWALIA) JUDGE

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30.11.2011 reena

Commissioner of Income-Tax Jalandhar-I, Jalandhar v. M/S C.T. Educational Society Greater Kailash etc.

Case brief

What is this about?

What did the court decide?

Commissioner of Income-Tax Jalandhar-I, Jalandhar v. M/S C.T. Educational Society Greater Kailash etc.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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