SAI VINAYAKKA EDUCATION SOCIETY vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CWP/21604/2026HC Punjab & HaryanaPHHC01111178202610 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, did not provide a detailed judgment on the merits of the case CWP-21604-2026. Instead, it directed that the detailed judgment should be referred to from another case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. Consequently, the specific findings, reasoning, and ratio decidendi applicable to the present petition are not elaborated upon in this excerpt. The operative directions for this specific case are not detailed, other than the disposal of pending miscellaneous applications.

What were the facts?

The petitioner, Sai Vinayakka Education Society, filed a writ petition (CWP-21604-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents are 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 for the detailed judgment, reference should be made to another case, CWP No. 15791 of 2024 - Jyoti Sareen Vs. Union of India and others. All pending miscellaneous applications were also disposed of.

What were the issues?

The judgment does not explicitly state the issues before the High Court. It refers to another judgment for detailed reasoning. Therefore, the specific questions of law or mixed law and fact that the Tribunal had to decide are not recorded in this excerpt. Similarly, the contentions of the petitioner and the revenue are not detailed here, nor are any authorities, circulars, or precedents mentioned as being relied upon by either side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-21604-2026 (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 12:28 I attest to the accuracy and authenticity of this document

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