High Court of Punjab and HaryanaITA/215/2023dismissed

The Commissioner Of Income Tax (Exemptions) Chandigarh v. B.M.L. Welfare Trust, Pampore Kashmir (J Andk)

2024-02-21Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Vikas Suri2 pages

ITA-215-2023 (O&M) 2024:PHHC:023969-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH ITA-215-2023 (O&M) Date of Decision: 21.02.2024 The Commissioner of Income Tax (Exemptions), Chandigarh . . . . Appellant Vs.

B.M.L. Welfare Trust, Pampore Kashmir (J&K) . . . . Respondent **** CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE VIKAS SURI ****

Present:

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

**** SANJEEV PRAKASH SHARMA, J.(Oral) CM-21259-CII-2023 Application has been filed for condonation of delay of 26 days in filing of the appeal.

For the reasons stated in the application, the same is allowed. CM-21262-CII-2023 Application seeking exemption from filing certified copies of Annexures A-1 and A-2 is allowed as prayed for. ITA-215-2023 (O&M)

1. Heard on admission.

2. This Court finds that the Income Tax Appellate Tribunal has passed the impugned order taking into consideration the law as settled by the Supreme Court in the case of Ananda Social and Educational Trust vs. Commissioner of Income Tax and another, 2020 (17) SCC 254, MOHIT GOYAL 2024.02.22 15:30 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, CHD

ITA-215-2023 (O&M) 2024:PHHC:023969-DB wherein the Apex Court has observed that for the purpose of allowing registration under Section 12AA of the Income Tax Act, 1961, the authority shall examine whether the object of the society is of charitable nature or not, and whether the activities being performed by the society are genuine.

3. The concerned authority has however denied registration only on account of the usage of the funds by the trustees for which the procedure and action is always available with the Income Tax authority separately.

4. Keeping in view thereto, this Court is satisfied that no question of law is involved for adjudication by this Court.

5. The Appeal stands accordingly dismissed.

6. All pending applications also stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE (VIKAS SURI) JUDGE February 21, 2024 Mohit goyal

1. Whether speaking/reasoned?

Yes/No

2. Whether reportable?

Yes/No MOHIT GOYAL 2024.02.22 15:30 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, CHD