Chandigarh v. Improvement Trust, Bathinda

ITA No. 384 of 2016 [ 1 ] IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA No. 384 of 2016 Date of Decision : May 14, 2018 The Commissioner of Income Tax (Exemptions), Chandigarh .............................................................................. Appellant Versus Improvement Trust, Bathinda ................................. Respondent CORAM : HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA ... Present:Mr. Denesh Goyal, Senior Standing Counsel for the appellant-Revenue.for the appellant-Revenue. Mr. K.L.Goyal, Senior Advocate with Mr. Rohit Gupta, Advocatefor the respondent-Assessee. ... AJAY KUMAR MITTAL, ACJ. (Oral) The Revenue is in appeal under Section 260A of the IncomeTax Act, 1961 claiming that the following questions of law arise out oforder dated 02.06.2016 passed by the Income Tax Appellate Tribunal (forbrevity 'ITAT'), Amritsar Bench, Amritsar, in ITA No. 416 (Asr)/2013 forthe Assessment Year 2008-09:- (i)Whether the ITAT has erred in law in ignoring the scopeof proviso to Section 2 (15) of the Act, while decidingthe cases.of proviso to Section 2 (15) of the Act, while decidingthe cases. (ii)Whether the Hon'ble ITAT is right in law in wronglydeciding the issues and wrongly setting aside thedeciding the issues and wrongly setting aside the impugned order in favour of the assessee trust whileconflicting from its own judgments in above cases whichare even otherwise binding on it. (iii)Whether the ITAT is right in law while it failed toconsider that above judgments e.g. PUDA vs. CIT andJalandhar Development Authority vs. CIT have beenfollowed by Tribunal of Amritsar Bench in JammuDevelopment Authority vs. CIT reported as (2012) 52SOT ASR 153 and upheld the order of CIT in whichSection 2 (15) of the Act w.r.t. “business, trade andcommerce” has been interpreted, which judgment inJammu Development Authority has been upheld firstlyby Hon'ble J&K High Court in ITA No. 164 of 2012 videits order dated 07.11.2013 and also by Hon'ble SupremeCourt in Special Leave to Appeal © No. 4990 of 2014vide its order dated 21.07.2014. (iv)The department had already filed appeal before Hon'blePunjab & Haryana High Court, Chandigarh against theorder u/s 143 (3) for the A.Y. 2009-10 as well as theorder of 12AA(3) of Hon'ble ITAT Amritsar Bench,Amritsar in the same case. At the outset, learned counsel for the parties are ad idem thatthe issues raised in this appeal are covered by the decision of this Court in The Tribune Trust v. Commissioner of Income Tax and another andCommissioner of Income-Tax (Exemption) v. Improvement Trust, Moga [2017] 390 ITR 547 where the similar issues have been decided against the ITA No. 384 of 2016 Revenue and in favour of the Assessee. Accordingly, this appeal is dismissed. ( AJAY KUMAR MITTAL )ACTING CHIEF JUSTICE 14.05.2018 rupi ( TEJINDER SINGH DHINDSA ) JUDGE Note: Whether speaking/reasoned Yes / No Whether Reportable: Yes / No