COMMISSIONER OF INCOME TAX vs. O.P. JINDAL GLOBAL UNIVERSITY

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ITA/282/2012HC Punjab & HaryanaPHHC01099363201202 May 2013Bench: MR. JUSTICE HEMANT GUPTA,MS. JUSTICE RITU BAHRI1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal does not give rise to any substantial question of law. This conclusion was reached by referencing the decision in ITA No.285 of 2012, where the Assessee, O.P. Jindal Global University, Sonepat, was found entitled to exemption under Section 80G(5) of the Act. That decision was based on an earlier application for exemption dated 11.05.2009. Consequently, the High Court found the reasoning in the said appeal to be applicable to the present case, leading to the dismissal of the appeal. No specific amount in dispute was mentioned. No issue was left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax - Rohtak (Revenue) against an order dated 29.02.2012 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertained to an application for exemption under Section 80(G)(5) of the Income Tax Act, 1961, filed by O.P. Jindal Global University, Sonepat (Assessee). The High Court noted that the Assessee had been found entitled to exemption under Section 80G(5) of the Act in a separate appeal (ITA No.285 of 2012) decided on the same date, based on an earlier application for exemption dated 11.05.2009. The present appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the present appeal gives rise to any substantial question of law in terms of the reasons recorded in ITA No.285 of 2012 titled as O.P.Jindal Global University, Sonepat vs. Commissioner of Income Tax, Rohtak. The Revenue contended that the appeal was filed under Section 260-A of the Income Tax Act, 1961, against the ITAT's order concerning exemption under Section 80(G)(5). The High Court observed that the Assessee had already been granted exemption under Section 80G(5) in a related appeal, which was decided on the basis of an earlier application. Therefore, the High Court found no substantial question of law arising from the present appeal.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 80(G)(5)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.282 of 2012(O&M) Date of decision: 02.05.2013 Commissioner of Income Tax - Rohtak .... Appellant Versus O.P.Jindal Global University, Sonepat .... Respondent CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MS. JUSTICE RITU BAHRI Present: Mr. Inderpreet Singh, Advocate for the appellant.

***** HEMANT GUPTA, J. (ORAL) The present appeal has been filed under Section 260-A of the Income Tax Act-1961 against the order dated 29.02.2012 passed by Income Tax Appellate Tribunal in respect of application dated 09.11.2010 for exemption under Section 80(G)(5) of the Act. The assessee had been found entitled to exemption under Section 80G(5) of the Act vide order dated 02.05.2013 passed in ITA No.285 of 2012 titled as O.P.Jindal Global University, Sonepat vs. Commissioner of Income Tax, Rohtak, on the basis of earlier application of such exemption dated 11.05.2009, therefore the present appeal does not give rise to any substantial question of law in terms of the reasons recorded in the said appeal. Dismissed. (Hemant Gupta) Judge 02.05.2013 (Ritu Bahri) sonia Judge

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