{"id":185665,"date":"2009-07-20T00:00:00","date_gmt":"2009-07-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/improvement-trust-vs-assistant-commissioner-of-income-on-20-july-2009"},"modified":"2015-06-03T06:07:12","modified_gmt":"2015-06-03T00:37:12","slug":"improvement-trust-vs-assistant-commissioner-of-income-on-20-july-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/improvement-trust-vs-assistant-commissioner-of-income-on-20-july-2009","title":{"rendered":"Improvement Trust vs Assistant Commissioner Of Income &#8230; on 20 July, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Improvement Trust vs Assistant Commissioner Of Income &#8230; on 20 July, 2009<\/div>\n<pre>CWP No.10265 of 2009                                      #1#\n\n     IN THE HIGH COURT FOR THE STATES OF PUNJAB AND\n                 HARYANA AT CHANDIGARH\n\n\n                                             CWP No.10265 of 2009\n\n                                      Date of Order: 20.7.2009\n\nImprovement Trust, Faridkot\n\n                                                          ...Petitioner\n\n                                   Versus\n\nAssistant Commissioner of Income Tax, Circle-III, Ferozepur\n\n                                                          ....Respondent<\/pre>\n<p>CORAM: HON&#8217;BLE MR. JUSTICE M.M. KUMAR<br \/>\n       HON&#8217;BLE MR. JUSTICE JASWANT SINGH<\/p>\n<p>Present:    Mr. Pardeep Bajaj, Advocate for<\/p>\n<p>            Mr. R.S. Khosla, Advocate for the petitioner.<\/p>\n<p>            Ms. Savita Saxena, Advocate for the respondent.<\/p>\n<p>1.    Whether Reporters of local papers may be allowed to see the judgment?\n<\/p>\n<p>2.    To be referred to the Reporter or not?\n<\/p>\n<p>3.    Whether the judgment should be reported in the Digest?<\/p>\n<p>M.M. KUMAR,J<\/p>\n<p>            Issue raised in the instant petition is whether the petitioner,<\/p>\n<p>which is charitable institution, is entitled for registration under Section 12-<\/p>\n<p>AA of the Income Tax Act, 1961 (for brevity &#8220;the Act&#8221;).<\/p>\n<p>            Petitioner is an Improvement Trust constituted under the<\/p>\n<p>provisions of Punjab Town Improvement Act, 1922 (for brevity &#8220;the Act&#8221;).<\/p>\n<p>The department has filed an appeal bearing ITA No.489 of 2007 in a similar<\/p>\n<p>matter against the order of the Tribunal where the relief was granted to the<\/p>\n<p>Improvement Trust, Moga and the Hon&#8217;ble Division Bench of this Court has<\/p>\n<p>observed that the Trust was not carrying on activities of general welfare<br \/>\n CWP No.10265 of 2009                                    #2#<\/p>\n<p>covered by the expression &#8220;any other object of general public utility&#8221; used<\/p>\n<p>in Section 2(15) of the Act.\n<\/p>\n<p>             Mrs. Savita Saxena, learned counsel for the respondent has<\/p>\n<p>stated that the matter is squarely covered against the department and in<\/p>\n<p>favour of the petitioner by the judgment dated 31.10.2008 rendered in ITA<\/p>\n<p>No.489 of 2007 (Annexure P.5) and, therefore, the petitioner deserves to be<\/p>\n<p>granted the relief.\n<\/p>\n<p>             The learned counsel for the petitioner could not successfully<\/p>\n<p>controvert the above legal position.\n<\/p>\n<p>             In view of the above, the writ petition deserves to be allowed.<\/p>\n<p>and demand notice dated 26.12.2008 (Annexure P.1) and assessment order<\/p>\n<p>dated 26.12.2008 (Annexure P.2) are liable to be quashed.<\/p>\n<p>             Consequently, petition succeeds and the impugned order dated<\/p>\n<p>26.12.2008 (Annexure P.2) is quashed.<\/p>\n<pre>\n\n                                                  ( M.M. KUMAR )\n                                                       JUDGE\n\n\n\n\nJuly 20, 2009                                     ( JASWANT SINGH )\nmanoj                                                   JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Improvement Trust vs Assistant Commissioner Of Income &#8230; on 20 July, 2009 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 &#8230;Petitioner Versus Assistant Commissioner of Income Tax, Circle-III, Ferozepur &#8230;.Respondent CORAM: [&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-185665","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>Improvement Trust vs Assistant Commissioner Of Income ... on 20 July, 2009 - Free Judgements of Supreme Court &amp; 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