{"id":2252,"date":"2008-10-31T00:00:00","date_gmt":"2008-10-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-vs-improvement-trust-on-31-october-2008"},"modified":"2015-09-02T17:09:23","modified_gmt":"2015-09-02T11:39:23","slug":"the-commissioner-of-income-vs-improvement-trust-on-31-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-vs-improvement-trust-on-31-october-2008","title":{"rendered":"The Commissioner Of Income vs Improvement Trust on 31 October, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income vs Improvement Trust on 31 October, 2008<\/div>\n<pre>                        I. T. A. No. 489 of 2007                          1\n\n\n\n\nIN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.\n\n\n                       Case No. : I. T. A. No. 489 of 2007\n                       Date of Decision : October 31, 2008.\n\n\n            The Commissioner of Income\n            Tax-III, Ludhiana                       ....     Appellant\n                       Vs.\n            Improvement Trust, Moga                 ....     Respondent<\/pre>\n<p>CORAM : HON&#8217;BLE MR. JUSTICE ADARSH KUMAR GOEL<\/p>\n<p>            HON&#8217;BLE MR. JUSTICE L. N. MITTAL<\/p>\n<p>                       *     *   *<\/p>\n<p>Present :   Mr. Rajesh Sethi, Senior Standing Counsel,<br \/>\n            Mr. Vivek Sethi, Standing Counsel,<br \/>\n            Ms. Savita Saxena, Standing Counsel,<br \/>\n            Mr. Yogesh Putney, Senior Standing Counsel,<br \/>\n            Ms. Urvashi Dhugga, Standing Counsel<br \/>\n            for the revenue.\n<\/p>\n<p>            Mr. Rajesh Garg, Advocate<br \/>\n            Ms. Radhika Suri, Advocate<br \/>\n            Mr. R. S. Khosla, Advocate<br \/>\n            Mr. Amit Goyal, Advocate<br \/>\n            Mr. S. P. Garg, Advocate<br \/>\n            Mr. R. P. Sawhney, Senior Advocate<br \/>\n            with Mr. Saurav Khurana, Advocate<br \/>\n            for the respondent.\n<\/p>\n<p>                       *     *   *<\/p>\n<p>ADARSH KUMAR GOEL, J. (Oral) :\n<\/p>\n<p>1.          The Commissioner of Income Tax, Ludhiana has preferred this<br \/>\n<span class=\"hidden_text\">                          I. T. A. No. 489 of 2007                            2<\/span><\/p>\n<p>appeal under Section 260-A of the Income Tax Act, 1961 against the order<br \/>\nof the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar passed in<br \/>\nI.T.A. Nos. 194 and 195 (ASR)\/2006 on 15.06.2007 (w.e.f. 1.4.2002 &amp;<br \/>\n1.4.2003). proposing to raise following substantial question of law :-\n<\/p>\n<blockquote><p>                               &#8220;Whether the Hon&#8217;ble ITAT is justified to<br \/>\n                         declare the assessee as charitable institution<br \/>\n                         entitled for registration u\/s 12AA disregarding the<br \/>\n                         fact that the activities of the Institution are not of<br \/>\n                         charitable nature and that the income of the<br \/>\n                         assessee is not the income as described in the<br \/>\n                         Sections 11 and 12 of the Income Tax Act, 1961?&#8221;\n<\/p><\/blockquote>\n<p>2.          The respondent is an Improvement Trust constituted under the<br \/>\nprovisions of the Punjab Town Improvement Trust Act, 1922. The principal<br \/>\nobject of the Trust is to bring about improvement in the town by providing<br \/>\nstreets, housing facilities or making provision for drinking water etc. The<br \/>\nTrust was earlier granted exemption under Section 10(20A). On account of<br \/>\namendment dated 01.04.2003, the assessee applied for registration under<br \/>\nSection 12A (b) (ii), which was declined. The Tribunal upheld the claim of<br \/>\nthe assessee and held that activities of the Trust were charitable. The<br \/>\nfinding recorded by the Tribunal is as hereunder :-\n<\/p>\n<blockquote><p>                               &#8220;A perusal of the above Section 22 of the<br \/>\n                         Punjab Town Improvement Trust Act, 1922, shows<br \/>\n                         that it empowers the trust, when the conditions<br \/>\n                         prescribed in the said are prevailing, to frame a<br \/>\n                         general improvement scheme for the public utility<br \/>\n                         of a local area or part thereof. It is in pursuance of<br \/>\n                         this provision, that the assessee is undisputedly<br \/>\n                         carrying on its activities. Sections 23 to 26 of the<br \/>\n                         said Act provided for street schemes, development<br \/>\n<span class=\"hidden_text\">                           I. T. A. No. 489 of 2007                              3<\/span><\/p>\n<p>                          and expansion scheme, housing accommodation<br \/>\n                          schemes and rehousing scheme. The activities of<br \/>\n                          the assessee trust are also in consonance with these<br \/>\n                          statutory schemes. It is evident from this that the<br \/>\n                          object of the assessee trust is to provide benefit to<br \/>\n                          the public with its local limits, rather than to itself.<br \/>\n                          This apart, it is on record, that the same learned<br \/>\n                          CIT as who has passed the impugned order, has, on<br \/>\n                          similar    facts    and    circumstances,      granted<br \/>\n                          registration to the Improvement Trust, Jalandhar,<br \/>\n                          vide order dated 12\/13-4-2006, holding that the<br \/>\n                          activities of that trust were with an object of<br \/>\n                          &#8220;general public utility&#8221;. Similarly, registration was<br \/>\n                          also granted to the Improvement Trust, Sangrur<br \/>\n                          and the Improvement Trust, Patiala.&#8221;\n<\/p><\/blockquote>\n<p>3.           We have heard learned counsel for the parties and perused the<br \/>\nrecord.\n<\/p>\n<p>4.           Learned counsel for the assessee has drawn our attention to<br \/>\njudgment of Hon&#8217;ble Apex Court in the case of &#8220;<a href=\"\/doc\/1004930\/\">Commissioner of Income<br \/>\nTax vs. Gujarat Maritime Board<\/a> &#8211; (2007) 295 ITR 561 (SC)&#8221;, wherein<br \/>\nthe question for consideration was the meaning to be assigned to expression<br \/>\n&#8220;any other object of general public utility&#8221; in Section 2(15) of the Act. It<br \/>\nwas held that the said expression includes all objects which promote welfare<br \/>\nof general public. Gujarat Maritime Board, for development of minor ports<br \/>\nin the State of Gujarat, was held to be charitable institution.\n<\/p>\n<p>5.           Learned counsel for the assessee has also drawn our attention to<br \/>\na Division Bench judgment of this Court in the case of &#8220;Commissioner of<br \/>\nIncome Tax vs. Market Committee &#8211; [2007] 294 ITR 563&#8221;. It was held<br \/>\nthat even if assessee was not a trust, if its objective was to promote general<br \/>\n<span class=\"hidden_text\">                           I. T. A. No. 489 of 2007                            4<\/span><\/p>\n<p>public interest, Section 2(15) of the Act was attracted and the assessee is<br \/>\nentitled to registration under Section 12A of the Act.\n<\/p>\n<p>6.           It is not the case of the appellant C.I.T. that the assessee is not<br \/>\ncarrying on activities of general welfare covered by the expression &#8220;any<br \/>\nother object of general public utility&#8221; in Section 2(15) of the Act.\n<\/p>\n<p>7.           In view of judgment of Hon&#8217;ble Supreme Court in the case of<br \/>\nGujarat Maritime Board (supra) and the Division Bench judgment of this<br \/>\nCourt in the case of Market Committee (supra), we are of the view that the<br \/>\nquestion sought to be raised is covered against the revenue.\n<\/p>\n<p>8.           The appeal is accordingly dismissed.<\/p>\n<pre>\n\n\n\n\n                                              (ADARSH KUMAR GOEL)\n                                                      JUDGE\n\n\n\nOctober 31, 2008                                     ( L. N. MITTAL )\nmonika                                                     JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court The Commissioner Of Income vs Improvement Trust on 31 October, 2008 I. T. A. No. 489 of 2007 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Case No. : I. T. A. No. 489 of 2007 Date of Decision : October 31, 2008. The Commissioner of Income Tax-III, Ludhiana [&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-2252","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>The Commissioner Of Income vs Improvement Trust on 31 October, 2008 - 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\/the-commissioner-of-income-vs-improvement-trust-on-31-october-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income vs Improvement Trust on 31 October, 2008 - Free Judgements of Supreme Court &amp; 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