Appeal Details
| RSA Number | 2521514 RSA 2011 |
|---|---|
| Assessee PAN | AAATG9308B |
| Bench | Chandigarh |
| Appeal Number | ITA 25/CHANDI/2011 |
| Duration Of Justice | 1 month(s) 13 day(s) |
| Appellant | ITO, Ludhiana |
| Respondent | M/s Guru Nanak Education Trust, Ludhiana |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 23-02-2011 |
| Appeal Filed By | Assessee |
| Order Result | Dismissed |
| Bench Allotted | A |
| Tribunal Order Date | 23-02-2011 |
| Assessment Year | 2001-2002 |
| Appeal Filed On | 10-01-2011 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI N.BARATHVAJA SANKAR VICE PRESIDENT AND MS. SUSHMA CHOWLA JUDICIAL MEMBER ITA NO.25 /CHANDI/2011 ( A.Y. 2001-02 ) INCOME-TAX OFFICER VS. GURU NANAK EDUCATION TRUST WARD VI(1) MODEL TOWN LUDHIANA. LUDHIANA. PAN: AAATG9308B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.K.SAINI RESPONDENT BY : SHRI HARBHAJAN SINGH O R D E R PER N.BARATHVAJA SANKAR : THIS IS AN APPEAL PREFERRED BY THE REVENUE FOR THE ASSESSMENT YEAR 2001-02 IN THE CASE OF THE ASSESSEE M/S GURU NANAK EDUCATION TRUST CHALLENGING THE ORDER OF THE COMMISSIONER OF INCOME-TAX (A) DELETING THE PENALT Y OF RS.14 23 480/- LEVIED U/S 271(1)(C) OF THE ACT. 2. THOUGH THIS IS REVENUES APPEAL AT THE TIME OF HEARING THE LEARNED COUNSEL FOR THE ASSESSEE PLACED ON RECO RD A COPY OF THE ORDER OF THE JURISDICTIONAL HIGH COURT IN CW P NO.858 OF 2009 WHEREIN THE ASSESSEE IS ALSO A PARTY BEFORE TH E HON'BLE HIGH COURT IN CWP NO.9517 OF 2009 WHICH THE HIGH C OURT DEALT WITH IN ITS COMMON ORDER. BY PLACING THE AB OVE ORDER ON RECORD THE LEARNED COUNSEL FOR THE ASSESSEE SUBM ITTED THAT 2 THE HON'BLE HIGH COURT WAS PLEASED TO QUASH THE ORD ER OF CHIEF COMMISSIONER OF INCOME-TAX REFUSING TO GRANT OF EXEMPTION UNDER SECTION 10(23)C(VI)OF THE ACT OR RE NEW THE SAME. THE ASSESSEES COUNSEL PLEADED THAT AS THE O RDER OF THE CHIEF COMMISSIONER OF INCOME-TAX REFUSING TO GRANT EXEMPTION UNDER SECTION 10(23C)(VI) OF THE ACT WAS QUASHED BY THE HON'BLE JURISDICTIONAL HIGH COURT THE PENALTY U/S 271(1)(C) OF THE ACT HAS NO LEGS TO STAND AND HENCE THE COMMISS IONER OF INCOME-TAX (A) WAS RIGHT IN DELETING THE PENALTY. 3. WE HAVE GONE THROUGH THE ORDER OF THE HON'BLE HI GH COURT AND WE FIND FORCE IN THE CONTENTION OF THE LE ARNED COUNSEL FOR THE ASSESSEE THAT THE HON'BLE HIGH COUR T HAS QUASHED THE ORDER OF THE CHIEF COMMISSIONER OF INCO ME-TAX REFUSING TO GRANT/RENEW EXEMPTION UNDER SECTION 10( 23C)(VI) OF THE INCOME-TAX ACT. IN SUCH FACTS AND CIRCUMSTA NCES WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE COMMI SSIONER OF INCOME-TAX (A) AND AS SUCH WE CONFIRM THE SAME. 4. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF FEBRUARY 2011. SD/- SD/- ( SUSHMA CHOWLA) (N.BARATHVAJA SANKAR) JUDICIAL MEMBER VICE PRESIDENT DATED 23 RD FEB. 2011 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/THE CIT/THE D R. 3
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