Punjab-Haryana High Court
Ram Saran Das Kishorilal Charitable ... vs Cit-I, Amritsar And Ors on 23 January, 2023
Author: Ritu Bahri
Bench: Ritu Bahri
Neutral Citation No:=2023:PHHC:012232-DB
243
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
Date of Decision: 23.01.2023
ITA No.709 of 2009 (O&M)
Ram Saran Das Kishorilal Charitable Trust ........ Appellant
V/s.
Commissioner of Income Tax-I and Others ........Respondents
CORAM: HON'BLE MS. JUSTICE RITU BAHRI
HON'BLE MRS. JUSTICE MANISHA BATRA
Present: Mr. Alok Mittal, Advocate and
Mr. Shubham Thakur, Advocate, for the applicant-appellant.
Mr. Varun Issar, Jr. Standing Counsel for respondent(s)-Income
Tax.
***
Ritu Bahri, J (Oral)
CM-2926-CII-2022 The prayer in the present application by the appellant is to dispose of the appeal. The reference in the application is made to the order dated 08.08.2012 whereby the appeal has been admitted and it was observed that after the decision in SLP No. CC 16992 of 2011 (Director of IT Exemptions Vs. M/s. Mool Chand Khairati Ram Trust), the parties can seek out of turn disposal in view of the decision of the said SLP.
The application is allowed and the main case is taken up today on the board.
Main Case Now, the question involved in the present appeal is whether the Trust which is registered prior to 01.04.1997, whether Section 12A of the Income Tax Act, 1961 would apply or not. This question has been answered in favour of the appellant by the Hon'ble Supreme Court vide judgment (Annexure A-3) in For Subsequent orders see CM-3986-CII-2023 Decided by HON'BLE MS. JUSTICE RITU BAHRI;
HON'BLE MRS. JUSTICE MANISHA BATRA 1 of 2 ::: Downloaded on - 27-05-2023 13:24:27 ::: Neutral Citation No:=2023:PHHC:012232-DB -2- ITA No.709 of 2009 (O&M) CA No.6262 of 2010 "Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. Commissioner of Income Tax, Gwalior.
Learned counsel for the respondent is not disputing the above said fact.
This appeal is being disposed of that the case of appellant can be considered as per the judgment as at Annexure A-3.
(RITU BAHRI)
JUDGE
23rd January, 2023 (MANISHA BATRA)
Sonia Puri JUDGE
Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Neutral MS.
For Subsequent orders see CM-3986-CII-2023 Decided by HON'BLE Citation No:=2023:PHHC:012232-DB JUSTICE RITU BAHRI;
HON'BLE MRS. JUSTICE MANISHA BATRA 2 of 2 ::: Downloaded on - 27-05-2023 13:24:28 :::