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Punjab-Haryana High Court

Shri Atmanand Jain Gurukul Educational ... vs Chief Commissioner Of Income Tax on 26 March, 2015

                         IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                                        CHANDIGARH

                                                                      CWP No. 3323 of 2011
                                                                Date of Decision:- 26.03.2015


            Shri Atmanand Jain Gurukul 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