The Commissioner Of Income Tax(Exemptions), Chandigarh v. M/S The Institute Of Correctionaladministration, Chandigarh

ITA No. 487 of 2017 IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No. 487 of 2017 (O&M)Date of decision: 09.05.2018 The Commissioner of Income Tax(Exemptions), Chandigarh ..Appellant Vs. M/s The Institute of CorrectionalAdministration, Chandigarh ...Respondent CORAM:HON'BLE MR. JUSTICE RAJESH BINDALHON'BLE MR. JUSTICE DEEPAK SIBAL Present:Mr. Denesh Goyal, Advocatefor the appellant. KK O RAJESH BINDAL, J. The present appeal has been filed against the order passed by theIncome Tax Appellate Tribunal, Division Bench, Chandigarh raising thefollowing substantial questions of law arising out of order dated 18.10.2016passed in ITA No. 1049/CHD/2013:- "TT {| Whether on the facts and in the circumstances of thecase and in law, the Hon'ble ITAT is right in holdingcase and in law, the Hon'ble ITAT is right in holding that the genuineness of activities of the applicantsociety have not been doubted and thereby directing to—grant registration to the applicant whereas the CIT hadclearly established that the activities of the societycould not be termed as advancement of any other object.of general public utility.society have not been doubted and thereby directing to—grant registration to the applicant whereas the CIT hadclearly established that the activities of the societycould not be termed as advancement of any other object.of general public utility. Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holdingthat imparting training to the Govt. officials incorrectional administration would ultimately benefit thecase and in law, the Hon'ble ITAT is right in holdingthat imparting training to the Govt. officials incorrectional administration would ultimately benefit the prisoners to change their behavior whereas the CIThad clearly held that activities of the society ofimparting training to Govt. Officers who were beingpaid by the Govt. Departments for performing could notbe termed as advancement of any other object of generalpublic utility.had clearly held that activities of the society ofimparting training to Govt. Officers who were beingpaid by the Govt. Departments for performing could notbe termed as advancement of any other object of generalpublic utility. ITTWhether on the facts and in the circumstances of theand in law, the Hon'ble ITAT is right in directing theregistration to be accorded instead of reverting it backfor re-examination in the light of its findings"and in law, the Hon'ble ITAT is right in directing theregistration to be accorded instead of reverting it backfor re-examination in the light of its findings" The grievance of the appellant is regarding grant of registration tothe respondent under Section 12-A of the Income Tax Act, 1961 (for short'the Act'). The respondent is a society constituted by the Government forimparting training to various officers/officials involved in the criminaljustice system with no profit motive at all and whatever funds are generatedor received in aid are utilised for the aforesaid public purpose. In theaforesaid circumstances it cannot be said that there is any commercialmotive and the application for registration granted under Section 12-A ofthe Act cannot be said to be erroneous. No substantial questions of law arises. The appeal is dismissed. (RAJESH BINDAL)JUDGE May 09, 2018Poonam (II) (DEEPAK SIBAL)JUDGE Whether speaking/ reasoned Yes/No Whether Reportable Yes/No