ITA No.946 of 2008 1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
Date of Decision:-5.2.2009
The Commissioner of Income-tax, Karnal ---Appellant
Versus
Market Committee, Kunjpura, Distt. Karnal. ---Respondent
CORAM:- HON’BLE MR.JUSTICE J.S.KHEHAR
HON’BLE MR.JUSTICE NAWAB SINGH
Present:- Mr.Yogesh Putney, Senior Standing Counsel for the appellant.
J.S.KHEHAR, J.(ORAL)
Learned counsel for the appellant very fairly states that the
controversy involved in the instant appeal has been adjudicated upon by this
Court in Commissioner of Income Tax-II, Amritsar, Versus Market
Committee, Dhariwal (ITA No.654 of 2005 decided on 14.3.2007).
Learned counsel for the appellant has expressly invited our
attention to the following substantial question framed by the appellant in the
grounds of appeal:-
“Whether on the facts and in the circumstances of the case,
the Hon’ble ITAT was right in law in holding that the
Market Committee is a Charitable Trust/Institution within
the meaning of section 2(15) of the Income-tax Act,
particularly when the legislature has clarified the charitable
activities by inserting proviso to section 2(15) of the Act by
the Finance Act, 2008?”
ITA No.946 of 2008 2
It is the submission of the learned counsel for the appellant that the
aforesaid question may be left undecided for being raised in an appropriate
case.
Prayer made by the learned counsel for the appellant is
accepted. The instant appeal is dismissed in terms of the order passed by
this Court in ITA No.654 of 2005.
(J.S.Khehar)
Judge
(Nawab Singh)
5.2.2009 Judge
AS