SAI VINAYAKKA EDUCATION SOCIETY vs. ASSISTANT COMMISSIONER OF INCOME TAX AND ORS

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CWP/21581/2026HC Punjab & HaryanaPHHC01106526202610 September 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in its order dated 10.09.2026, decided that the present writ petition (CWP-21581-2026) would be governed by the detailed judgment passed on the same date in CWP No.15791 of 2024, Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi pertaining to the facts of Sai Vinayakka Education Society's case are not elaborated upon in this order. The High Court directed that all pending miscellaneous applications, if any, were also disposed of. The operative directions and relief granted would therefore be as per the aforementioned CWP No.15791 of 2024.

What were the facts?

The petitioner, Sai Vinayakka Education Society, filed a writ petition (CWP-21581-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax and another. The judgment was reserved on 08.09.2026 and decided on 10.09.2026. The High Court, in its order, stated that the decision for this case would be based on a detailed judgment of even date passed in a different writ petition, CWP No.15791 of 2024, titled Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications were also disposed of.

What were the issues?

The High Court was to decide the issues raised in CWP-21581-2026. However, the judgment explicitly states that the order for this case is being passed based on the detailed judgment in CWP No.15791 of 2024. Therefore, the specific issues and arguments presented by the petitioner (Sai Vinayakka Education Society) and the revenue in CWP-21581-2026 are not recorded in this order. The operative part of this judgment refers to another case for the substantive decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-21581-2026 (O&M) Reserved on :08.09.2026 Date of decision: 10.09.2026 SAI VINAYAKKA EDUCATION SOCIETY ..... Petitioner Versus ASSISTANT COMMISSIONER OF INCOME TAX AND ANR ..... Respondent(s) CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Deepak Agrawal, Advocate for the petitioner. Mr. Varun Issar, Senior Standing Counsel, Ms. Pridhi Sandhu, Junior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondents. * * * DEEPAK SIBAL, J. 1. For order see the detailed judgment of even date passed in CWP No.15791 of 2024 - Jyoti Sareen Vs. Union of India and others. 2. All pending miscellaneous applications, if any, also stand disposed of. (DEEPAK SIBAL) JUDGE 10.09.2026 (RUPINDERJIT CHAHAL) Jyoti 1

JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No JYOTI SHARMA 2026.09.15 17:39 I attest to the accuracy and authenticity of this document

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