COMMISSIONER OF INCOME TAX vs. IILM FOUNDATION ACADEMY

ITA/200/2011HC Punjab & HaryanaPHHC01095522201116 September 2016Author: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryDismissed

What were the facts?

The appeal is filed by the Commissioner of Income Tax, Faridabad (appellant/revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench “C”, New Delhi. The ITAT had set aside the order of the Commissioner of Income Tax, Faridabad, and held the assessee, IILM Foundation Academy, Gurgaon, eligible for registration under Section 12-AA and exemption under Section 80-G of the Income Tax Act, 1961. The revenue's counsel stated that the outcome of this appeal would be determined by the outcome of a related appeal, ITA No. 198 of 2011, between the same parties, which was disposed of by a separate order of even date.

What did the High Court hold?

The High Court of Punjab and Haryana, at Chandigarh, dismissed the appeal filed by the Commissioner of Income Tax, Faridabad. The Court noted that the outcome of this appeal would follow the result of a related appeal, ITA No. 198 of 2011, between the same parties, which had been disposed of by a separate order and judgment of even date. For the reasons stated in that separate judgment, this appeal was dismissed. The specific findings of the ITAT regarding the eligibility of the assessee for registration under Section 12-AA and exemption under Section 80-G were upheld by implication due to the dismissal of the revenue's appeal. No specific issue was left undecided.

What were the issues?

1. Whether the assessee is eligible for registration under Section 12-AA of the Income Tax Act, 1961? The revenue contended that the ITAT erred in holding the assessee eligible for registration under Section 12-AA. The assessee argued for its eligibility. 2. Whether the assessee is eligible for exemption under Section 80-G of the Income Tax Act, 1961? The revenue contended that the ITAT erred in holding the assessee eligible for exemption under Section 80-G. The assessee argued for its eligibility. The judgment does not explicitly detail the specific arguments or precedents relied upon by either side for these issues, beyond stating the ITAT's finding.

Which sections of the Income-tax Act were involved?

Section 12-AA,Section 80-G

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.200 of 2011 (O&M)

Reserved on : 01.09.2016 Date of Pronouncement: 16.09.2016 Commissioner of Income Tax, Faridabad ....Appellant versus IILM Foundation Academy, Gurgaon ....Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL * * * * Present:- Mr. Denesh Goyal, Advocate, for the appellant.

Mr. Rohit Jain, Advocate for the respondent. * * * * DEEPAK SIBAL, J.

This appeal is against the order passed by the Income Tax Appellate Tribunal, Delhi Bench “C”, New Delhi, through which, the Tribunal, while setting aside the order of the Commissioner of Income Tax, Faridabad, has held the assessee eligible for registration under Section 12- AA as also for exemption under Section 80-G of the Act.

Mr. Goyal, learned counsel appearing on behalf of the appellant states that the result in this appeal will follow the result in Income Tax Appeal No. 198 of 2011-'Commissioner of Income Tax, Faridabad v. IILM Foundation Academy, Gurgaon, which we disposed of by a separate order and judgment of even date.

Jyoti Sharma 2016.09.21 12:40 I attest to the accuracy and authenticity of th

The order continues below.

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