Balwant Singh Technical & Scientific, Karnal v. Chief Commissioner Of It, Pkl

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP No. 10227 of 2011 Date of Decision:- 26.03.2015 SBS Balwant Singh Technical and Scientific Educational Society ..........Petitioner(s) vs.

The Chief Commissioner of Income Tax, Panchkula ...........Respondent(s) CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE G.S.SANDHAWALIA

Present:

Mr. Ravi Shankar, Advocate, and Mr. Rohit Kaura, Advocate, for the petitioner.

Ms. Urvashi Dhugga, Advocate, for the respondent.

S.J. VAZIFDAR, A.C.J. (Oral) The parties have no objection to the writ petition being disposed of in view of the order dated 25.03.2015 passed in CWP No. 747 of 2013, Vivek Shiksha Samiti vs. Chief Commissioner of Income Tax, Panchkula.

Accordingly, the writ petition is allowed. The impugned orders are set aside. The matter is remanded to the Commissioner of Income Tax (Exemptions) for passing a fresh decision in accordance with law including considering the judgments of the Apex Court in CA No.5167 of 2008 titled M/s Queen's Educational Society Vs. Commissioner of Income Tax, decided on 16.03.2015.

At present, there does not appear to be any reason to believe that recoveries will be made before the passing of the fresh order. The SHIVANI GUPTA 2015.04.01 13:11 I attest to the accuracy and integrity of this document Chandigarh

petitioner is always at liberty to make an application before the concerned authority for a stay, if necessary.

(S.J. VAZIFDAR) ACTING CHIEF JUSTICE 26.03.2015 (G.S. SANDHAWALIA) shivani JUDGE SHIVANI GUPTA 2015.04.01 13:11 I attest to the accuracy and integrity of this document Chandigarh