Commissioner Of Income-Tax, Jalandhar-I, Jalandhar v. M/S Jyoti Province Sacred Heart

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 780 of 2010(O&M) Date of Decision: 30.11.2011 Commissioner of Income-Tax, Jalandhar-I, Jalandhar vs. M/s Jyoti Province Sacred Heart ........Appellant .......Respondent CORAM: HON'BLE MR. JUSTICE HEMANT GUPTAHON'BLE MR. JUSTICE G.S. SANDHAWALIA Present:Mr. Vivek Sethi, Advocatefor the appellant HEMANT GUPTA, J. The revenue is in appeal under Section 260A of theIncome Tax Act, 1961 (for short 'the Act') against an order passed bythe Income Tax Appellate Tribunal, Amritsar Bench, Amritsar dated30.04.2010 in ITA No. 534(ASR)/2009 for the assessment year 2006-07, proposing to raise the following question of law:- “Whether on the facts and in the circumstances, the ITATis right in law in allowing the exemption under section 11of the Income Tax Act, 1961 when the assessee societywas not wholly charitable in nature because it wasengaged in the activities which were other than charitableand since the income arising to it was not being appliedsolely for attainment of the charitable objects of the trust.” Learned Tribunal has dismissed the appeal of revenuerelied upon judgment of this Court in ITA No. 450 of 2008 titled Commissioner of Income Tax-I, Chandigarh vs. M/s. ManavMangal Society, Sector 21, Chandigarh (decided on 19.8.2009). Learned counsel for the appellant-revenue admits that theissues raised in the present appeal are covered by judgment of thisCourt 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 leavepetition against said order stands dismissed on 19.7.2010 by Hon'bleSupreme Court. In view of the judgment passed by this Court in ManavMangal Society's case (supra), we do not find that any question oflaw arises for consideration by this Court. Dismissed. (HEMANT GUPTA)JUDGE (G.S. SANDHAWALIA) JUDGE