{"id":134769,"date":"2009-12-01T00:00:00","date_gmt":"2009-11-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-ii-vs-ms-punjab-energy-development-on-1-december-2009"},"modified":"2016-11-07T01:41:57","modified_gmt":"2016-11-06T20:11:57","slug":"commissioner-of-income-tax-ii-vs-ms-punjab-energy-development-on-1-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-ii-vs-ms-punjab-energy-development-on-1-december-2009","title":{"rendered":"Commissioner Of Income Tax-Ii- vs M\/S Punjab Energy Development &#8230; on 1 December, 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 Punjab Energy Development &#8230; on 1 December, 2009<\/div>\n<pre>Income Tax Appeal No.588 of 2009                                         1\n\n    IN THE HIGH COURT FOR THE STATES OF PUNJAB AND\n                HARYANA AT CHANDIGARH.\n\n\n\n                                 Income Tax Appeal No.588 of 2009\n                                 Date of Decision:-1.12.2009\n\n\n\nCommissioner of Income Tax-II-, Chandigarh                ...Appellant\n\n\n                                      Versus\n\n\nM\/s Punjab Energy Development Agency, Chandigarh ...Respondent<\/pre>\n<p>CORAM: HON&#8217;BLE MR.JUSTICE SATISH KUMAR MITTAL<br \/>\n       HON&#8217;BLE MR.JUSTICE MEHINDER SINGH SULLAR<\/p>\n<p>Present: Ms.Urvashi Dhugga, Advocate for the appellant.<\/p>\n<p>Satish Kumar Mittal J. (Oral):\n<\/p>\n<p>           The Department has filed the instant appeal under<\/p>\n<p>section 260-A of the Income Tax Act, 1961 (hereinafter to be referred<\/p>\n<p>as &#8220;the Act&#8221;) against the order dated 29.4.2009 passed by the<\/p>\n<p>Income Tax Appellate Tribunal, Chandigarh Bench-A (hereinafter to<\/p>\n<p>be referred as &#8220;the ITAT&#8221;), in ITA No.764\/Chandi\/2008 in case of the<\/p>\n<p>assessee for the assessment year 2005-2006 by raising following<\/p>\n<p>substantial questions of law:-\n<\/p>\n<blockquote><p>           i. Whether on the facts and in the circumstances of the<\/p>\n<p>              case, the Hon&#8217;ble ITAT was correct in holding that the<\/p>\n<p>              receipts   of   grants-in-aid   by   the   assessee   from<\/p>\n<p>              Central\/State Govt. are not voluntary contributions for<br \/>\n<span class=\"hidden_text\"> Income Tax Appeal No.588 of 2009                                     2<\/span><\/p>\n<p>              the purpose of section 11 read with 12 of the Income<\/p>\n<p>              Tax Act and are thus, not required to be taken into<\/p>\n<p>              account as income of the assessee for the purpose of<\/p>\n<p>              ascertaining the amount expended or the amount to be<\/p>\n<p>              accumulated?\n<\/p><\/blockquote>\n<blockquote><p>           ii. Whether on the facts and the circumstances of the<\/p>\n<p>              case, the Hon&#8217;ble ITAT was right in holding interest<\/p>\n<p>              income to be exempt under section 11 of the Income<\/p>\n<p>              Tax Act, 1961?<\/p><\/blockquote>\n<p>           In the aforesaid assessment year, the assessee received<\/p>\n<p>grants to the tune of Rs.21,98,35,447\/- from the Central and State<\/p>\n<p>Governments and as per instructions, 85% out of the above said<\/p>\n<p>amount which comes to Rs.18,68,60,130\/- was required to be spent<\/p>\n<p>but only an amount of Rs.13,02,12,366\/- was spent leaving the<\/p>\n<p>balance of Rs.5,23,55,740\/-. During the course of arguments,<\/p>\n<p>learned counsel for the appellant has stated that the ITAT has<\/p>\n<p>wrongly mentioned in the order that the balance amount was<\/p>\n<p>Rs.5,23,55,740\/-.   In     fact,   the   balance   amount   comes    to<\/p>\n<p>Rs.5,66,47,764\/- instead of Rs.5,23,55,740\/- and the same should be<\/p>\n<p>read as such. The Assessing Officer while invoking the provisions of<\/p>\n<p>section 11 (1) read with section 12 (1) of the Act has held that since<\/p>\n<p>the assessee has not spent 85% amount of above said grants<\/p>\n<p>(i.e.Rs.18,68,60,130\/-),    therefore,   the   remaining    amount   of<\/p>\n<p>Rs.5,66,47,764\/- is liable to be assessed to tax as income of the<\/p>\n<p>assessee. Assessing Officer also disallowed the interest income<\/p>\n<p>earned on surplus funds by holding that the interest income cannot<\/p>\n<p>be treated as income from voluntary contributions. Consequently, the<br \/>\n<span class=\"hidden_text\"> Income Tax Appeal No.588 of 2009                                   3<\/span><\/p>\n<p>income of Rs.28,95,927\/- was also held to be taxable.<\/p>\n<p>           The said order of the Assessing Officer was set aside in<\/p>\n<p>appeal by the Commissioner of Income Tax (Appeals), Chandigarh<\/p>\n<p>vide order dated 25.6.2008 while holding that these tied up grants<\/p>\n<p>cannot be equated with the voluntary contributions and, therefore, it<\/p>\n<p>would not be treated as the income of the assessee. While coming to<\/p>\n<p>the said conclusion, the CIT(A) relies upon the decision of ITAT in<\/p>\n<p>ITA No.904\/Chandi\/2006 dated 20.7.2007.\n<\/p>\n<p>           The second issue was also decided in favour of the<\/p>\n<p>assessee while holding that the interest earned by the assessee on<\/p>\n<p>the aforesaid surplus fund will be treated its income for the purpose<\/p>\n<p>of sections 11, 12 and 13 of the Act. While deciding this issue, the<\/p>\n<p>learned CIT(A) has again relied upon the aforesaid decision in ITA<\/p>\n<p>No.904\/Chandi\/2006 dated 20.7.2007. Against the aforesaid decision<\/p>\n<p>of the CIT(A), the Department filed the appeal, which was dismissed<\/p>\n<p>by ITAT vide impugned order dated 29.4.2009. Against the said<\/p>\n<p>order, the instant appeal has been filed.\n<\/p>\n<p>           Learned counsel for the appellant very fairly states that<\/p>\n<p>both the aforesaid questions of law have already been answered by<\/p>\n<p>this Court against the revenue. Question No.1 was answered against<\/p>\n<p>the revenue by this Court in ITA No.190 of 2008 titled &#8220;Commissioner<\/p>\n<p>of Income Tax, Chandigarh-II Vs. M\/s Punjab State Sports Council,<\/p>\n<p>SCO 116-117, Sector 34-A, Chandigarh&#8221;, which was arising from the<\/p>\n<p>order of ITA No.904\/Chandi\/2006 dated 20.7.2007. The second<\/p>\n<p>question has been decided against the revenue by this Court in ITA<\/p>\n<p>No.666 of 2008 on 31.7.2009 in case of Commissioner of Income<\/p>\n<p>Tax Chandigarh-II Vs. M\/s Punjab Energy Development Agency, Plot<br \/>\n<span class=\"hidden_text\"> Income Tax Appeal No.588 of 2009                                     4<\/span><\/p>\n<p>No.1-2, Sector 33-A, Chandigarh.\n<\/p>\n<p>            In view of the aforesaid factual position, we find no merit<\/p>\n<p>in this appeal as both the questions of law have already been<\/p>\n<p>decided against the revenue by this Court.\n<\/p>\n<p>            Dismissed.\n<\/p>\n<\/p>\n<p>                                             (Satish Kumar Mittal)<br \/>\n                                                       Judge<\/p>\n<p>                                             (Mehinder Singh Sullar)<br \/>\n                                                       Judge<br \/>\n1.12.2009<br \/>\nAS\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income Tax-Ii- vs M\/S Punjab Energy Development &#8230; on 1 December, 2009 Income Tax Appeal No.588 of 2009 1 IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH. Income Tax Appeal No.588 of 2009 Date of Decision:-1.12.2009 Commissioner of Income Tax-II-, Chandigarh &#8230;Appellant Versus M\/s Punjab [&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-134769","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 Punjab Energy Development ... on 1 December, 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-punjab-energy-development-on-1-december-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 Punjab Energy Development ... on 1 December, 2009 - Free Judgements of Supreme Court &amp; 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