The Commissioner Of Income Tax (Exemptions) Chandigarh v. Nand Singh Memorial Society

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH 2024:PHHC:019244-DB ITA-140-2022 Date of Decision: 12.02.2024 The Commissioner of Income Tax (Exemptions) Chandigarh . . . . Appellant Vs.

Nand Singh Memorial Society . . . . Respondent **** CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA ****

Present

Mr. Amanpreet (A.P.), Sr. Standing Counsel for the appellant.

**** SANJEEV PRAKASH SHARMA, J.(Oral)

1. This is an appeal preferred against the order dated 24.09.2021 passed in ITA Nos.61 & 117/ASR/2020, whereby the following order was passed: "11. In the light of the above we set aside the order passed by the Commissioner and remand the matter to CIT(E). The CIT(E) is directed to pass fresh speaking order, in terms of direction given hereinabove, after following the principle of natural justice and affording the opportunity of hearing to the assessee."

2. Keeping in view that all the issues have been kept open, this Court does not deem it appropriate to interfere with the order impugned.

3. Appeal stands dismissed accordingly.

(SANJEEV PRAKASH SHARMA) JUDGE (SUDEEPTI SHARMA) JUDGE February 12, 2024 Mohit goyal

1. Whether speaking/reasoned?

Yes/No

2. Whether reportable?

Yes/No MOHIT GOYAL 2024.02.13 14:35 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, CHD