Ita/153/2015 Of Commissioner Of Income Tax Chandigarh v. Vishvas

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA1532015 (O&M)Date of decision:13.07.2015 The Commissioner of Income Tax (Exemptions), Chandigarh ..Appellant Versus. Vishvas ...Respondent CORAMHONBLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICEHON5BLE MR. JUSTICE G.S. SAANDHAWALI Present: Ms. Urvashi Dhugga, Advocate,for the appellant. ee S.J. VAZIFDAR, A.C.J. (QRAL) This is an appeal against the order of the Income Tax AppellateTribunal dated 09.06.2014. oOIt was found that the Tribunal in the assessee's case inITA No. 856/Chd/2012 accepted the contention of the assessee and directedthe revenue to allow the registration under Section 12AA of the Income TaxAct, 1961 (in short the Act) and that, therefore, there was no justification todeny the exemption under Section 80G of the Act. The Tribunal set aside theorder of the Commissioner and remitted the matter to his file to examine|whether the assessee fulfills the condition prescribed by Section 80G and, ifso, to grant the same. | It was found that the Tribunal in the assessee's case in 3Against the order of the Tribunal in ITA No. 856/Chd/2012, thedepartment/appellant had filed ITA-322-2013 which was dismissed by anorder of this Court dated 13.05.2014. 3The order regarding grant of registration under Section 12AA_of the Act, therefore, has attained finality.4AThe appeal is, therefore dismissed. (S.J. VAZIFDAR)ACTING CHIEF JUSTICE (G.S. SANDHAWALIA) | JUDGE