Jammu & Kashmir High Court
Jammu Development Authority vs Uoi.Th.Ministry Of Finance And Anr. on 7 November, 2013
Author: Hasnain Massodi
Bench: Hasnain Massodi
HIGH COURT OF JAMMU AND KASHMIR
AT JAMMU
ITA No.164/2012
CMA No.2/2012
Date of order: 07.11.2013
Jammu Development Authority v. Union of India and anr.
Coram:
Hon'ble Mr. Justice M. M. Kumar, Chief Justice
Hon'ble Mr. Justice Hasnain Massodi, Judge
Appearing counsel:
For the appellant (s) : Mr. Adarsh Sharma, Advocate.
For the respondent (s) : Ms. Aruna Thakur, Advocate.
i) Whether to be reported Press, Journal/Media Yes/No
ii) Whether to be reported in Digest/Journal Yes/No __________________________________________________________________ M.M.Kumar
1. The instant appeal under Section 260-A of the Income Tax Act, 1961 (for brevity, the Act) is directed against order dated 14.06.2012 passed by the Income Tax Appellate Tribunal, Amritsar, upholding the order withdrawing the status of Charitable Institution given to the appellant-assessee under Section 12AA(1)(b)(i) of the Act. The Tribunal has reached a categorical conclusion that the assessee-Jammu Development Authority cannot be regarded as an institution or trust which may have been set up to achieve the objects enumerated under Section 2 of the Act particularly in view of the addition of first and second proviso made by the Finance Act, 2008 2 w.e.f. 01.04.2009 to Section 12 AA of the Act. There are findings of fact that the assessee-appellant has not been acting to advance any of the object concerning general public utility. Even otherwise the proviso which has been added by the Finance Act, 2008 w.e.f. 01.04.2009 stipulates that the advancement of any other object of the general public utility shall not be a charitable purpose, if it involves carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business or a cess or fee or any other consideration.
2. We find that no question of law much less a substantial question of law would emerge from the impugned order of the Income Tax Appellate Tribunal warranting admission of the appeal. The appeal is wholly without merit and is thus liable to be dismissed.
3. For the reasons aforementioned, this appeal fails and same is dismissed along with connected application(s).
(Hasnain Massodi) (M.M.Kumar)
Judge Chief Justice
Jammu
07.11.2013
Vinod.