CWP No.10265 of 2009 #1#
IN THE HIGH COURT FOR THE STATES OF PUNJAB AND
HARYANA AT CHANDIGARH
CWP No.10265 of 2009
Date of Order: 20.7.2009
Improvement Trust, Faridkot
...Petitioner
Versus
Assistant Commissioner of Income Tax, Circle-III, Ferozepur
....Respondent
CORAM: HON’BLE MR. JUSTICE M.M. KUMAR
HON’BLE MR. JUSTICE JASWANT SINGH
Present: Mr. Pardeep Bajaj, Advocate for
Mr. R.S. Khosla, Advocate for the petitioner.
Ms. Savita Saxena, Advocate for the respondent.
1. Whether Reporters of local papers may be allowed to see the judgment?
2. To be referred to the Reporter or not?
3. Whether the judgment should be reported in the Digest?
M.M. KUMAR,J
Issue raised in the instant petition is whether the petitioner,
which is charitable institution, is entitled for registration under Section 12-
AA of the Income Tax Act, 1961 (for brevity “the Act”).
Petitioner is an Improvement Trust constituted under the
provisions of Punjab Town Improvement Act, 1922 (for brevity “the Act”).
The department has filed an appeal bearing ITA No.489 of 2007 in a similar
matter against the order of the Tribunal where the relief was granted to the
Improvement Trust, Moga and the Hon’ble Division Bench of this Court has
observed that the Trust was not carrying on activities of general welfare
CWP No.10265 of 2009 #2#
covered by the expression “any other object of general public utility” used
in Section 2(15) of the Act.
Mrs. Savita Saxena, learned counsel for the respondent has
stated that the matter is squarely covered against the department and in
favour of the petitioner by the judgment dated 31.10.2008 rendered in ITA
No.489 of 2007 (Annexure P.5) and, therefore, the petitioner deserves to be
granted the relief.
The learned counsel for the petitioner could not successfully
controvert the above legal position.
In view of the above, the writ petition deserves to be allowed.
and demand notice dated 26.12.2008 (Annexure P.1) and assessment order
dated 26.12.2008 (Annexure P.2) are liable to be quashed.
Consequently, petition succeeds and the impugned order dated
26.12.2008 (Annexure P.2) is quashed.
( M.M. KUMAR )
JUDGE
July 20, 2009 ( JASWANT SINGH )
manoj JUDGE