{"id":110149,"date":"2009-08-03T00:00:00","date_gmt":"2009-08-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-ii-vs-ms-sikh-education-society-on-3-august-2009"},"modified":"2019-01-27T15:37:20","modified_gmt":"2019-01-27T10:07:20","slug":"commissioner-of-income-tax-ii-vs-ms-sikh-education-society-on-3-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-ii-vs-ms-sikh-education-society-on-3-august-2009","title":{"rendered":"Commissioner Of Income Tax-Ii vs M\/S Sikh Education Society on 3 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax-Ii vs M\/S Sikh Education Society on 3 August, 2009<\/div>\n<pre>I.T.A. No. 838 of 2008 (O&amp;M)                                     (1)\n\n IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH\n\n                                      I.T.A. No. 838 of 2008 (O&amp;M)\n\n                                      DATE OF DECISION: 3.8.2009\n\n\nCommissioner of Income Tax-II, Chandigarh                 ..........Appellant\n\n                         Versus\n\nM\/s Sikh Education Society, Sector 26, Chandigarh         ..........Respondent\n\n\n\nCORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL\n        HON'BLE MRS. JUSTICE DAYA CHAUDHARY\n\n\n\nPresent:-   Ms. Urvashi Dhugga, Advocate\n            for the appellant.\n\n            Mr. Rajiv Sharma, Advocate\n            for the respondent.\n\n\n                         ****\n\n\nADARSH KUMAR GOEL, J. (Oral)\n<\/pre>\n<p>1.          The revenue has preferred this appeal under Section 260A of<\/p>\n<p>the Income Tax Act, 1961 (for short, &#8220;the Act&#8221;) against the order of Income<\/p>\n<p>Tax Appellate Tribunal, Chandigarh Bench-B dated 30.6.2008 passed in<\/p>\n<p>ITA No. 315\/Chandi\/2008 for the assessment year 2005-06, proposing to<\/p>\n<p>raise following substantial question of law:-\n<\/p>\n<blockquote><p>                   &#8220;Whether on the facts and circumstances of the case<\/p>\n<p>                   and in law, the Hon&#8217;ble ITAT was justified in holding, that<\/p>\n<p>                   the mere fact that assessee was a Society\/other<\/p>\n<p>                   institution and not a trust would not disentitle it from the<\/p>\n<p>                   exemption under section 11\/12 of the Act, without<\/p>\n<p>                   appreciating the fact that the assessee was Registered<\/p>\n<p>                   under Societies Act, 1860 and not under Indian Trust<\/p>\n<p>                   Act, 1882 as such does not qualify for exemption u\/s 11<br \/>\n I.T.A. No. 838 of 2008 (O&amp;M)                                   (2)<\/p>\n<p>                   (1) (a) of the Income Tax Act, on the income which is<\/p>\n<p>                   derived from the property not held under a trust.&#8221;<\/p>\n<\/blockquote>\n<p>2.           The assessee is running a educational institution and claimed<\/p>\n<p>exemption under Section 11 (2) of the Act in respect of income derived<\/p>\n<p>from interest of saving bank account and Fixed Deposit Receipts. The<\/p>\n<p>Assessing Officer disallowed the said exemption on the ground that the<\/p>\n<p>assessee was only a society and not a trust. This view was reversed by<\/p>\n<p>the CIT(A) as well as by the Tribunal.\n<\/p>\n<p>3.           Learned counsel for the assessee relies upon order of this<\/p>\n<p>Court dated 15.12.2008 passed in ITA No. 609 of 2007 (The Commissioner<\/p>\n<p>of Income Tax, Panchkula Vs. M\/s Haryana C.M. Relief Fund, Chandigarh),<\/p>\n<p>wherein, it was held that in view of the explanation to Section 13 (1) of the<\/p>\n<p>Act, the term &#8216;Trust&#8217;, includes any other legal obligation, once the property<\/p>\n<p>was for charitable purpose. The said order was followed in the case of the<\/p>\n<p>assessee on 16.3.2009 in ITA No. 728 of 2008.\n<\/p>\n<p>4.           Learned counsel for the appellant submitted that claim of the<\/p>\n<p>assessee being under Section 10 (23C), exemption under Section 11 of the<\/p>\n<p>Act could not be allowed. This is not the point raised or considered in the<\/p>\n<p>order of the Tribunal or even in the appeal filed in this Court. Thus, this<\/p>\n<p>question cannot be allowed to be raised.\n<\/p>\n<p>5.           No substantial question of law arises.          The appeal is<\/p>\n<p>dismissed.<\/p>\n<pre>\n\n\n                                            (ADARSH KUMAR GOEL)\n                                                  JUDGE\n\n\n\nAugust 03, 2009                             (DAYA CHAUDHARY)\npooja                                            JUDGE\n\n\n<\/pre>\n<p>Note:-Whether this case is to be referred to the Reporter &#8230;&#8230;.Yes\/No<br \/>\n I.T.A. No. 838 of 2008 (O&amp;M)   (3)\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income Tax-Ii vs M\/S Sikh Education Society on 3 August, 2009 I.T.A. No. 838 of 2008 (O&amp;M) (1) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 838 of 2008 (O&amp;M) DATE OF DECISION: 3.8.2009 Commissioner of Income Tax-II, Chandigarh &#8230;&#8230;&#8230;.Appellant Versus M\/s Sikh Education Society, Sector [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-110149","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax-Ii vs M\/S Sikh Education Society on 3 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-ii-vs-ms-sikh-education-society-on-3-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax-Ii vs M\/S Sikh Education Society on 3 August, 2009 - Free Judgements of Supreme Court &amp; 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