THE COMMISSIONER OF INCOME TAX (EXEMPTION) CHD. vs. M/S BHARAT VIKAS PARISHAD MAHARANA PARTAP, NYAS

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ITA/351/2019HC Punjab & HaryanaPHHC01081484201909 December 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE LALIT BATRA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the facts of the present case are covered by its prior decision in ITA No. 79 of 2017, which involved The Commissioner of Income Tax (Exemptions) versus M/s. O.P.Munjal Foundations, Ludhiana. Consequently, the Court dismissed the present appeal in the same terms as the earlier case. The reasoning is based on the principle of judicial precedent, where a court is bound by its own previous decisions on similar facts. The operative direction was to dismiss the appeal. No issues were left undecided.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax (Exemptions), filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal, Delhi Benches 'A' Delhi. The appeal was filed against ITA No. 6487/DEL/2018, dated 6.2.2019. The respondent in this appeal is M/s. Bharat Vikas Parishad Maharana Partap Nyas. The High Court of Punjab and Haryana at Chandigarh was hearing this appeal.

What were the issues?

1. Whether the High Court is bound by its previous decision in ITA No. 79 of 2017 titled as The Commissioner of Income Tax (Exemptions) vs. M/s. O.P.Munjal Foundations, Ludhiana. The Revenue's contention, as presented by the learned Senior Standing Counsel, was that the facts of the present case are covered by the aforementioned decision of the High Court. The Revenue did not present any arguments to distinguish the present case from the precedent. The respondent, M/s. Bharat Vikas Parishad Maharana Partap Nyas, did not have its arguments recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 112 ITA-351-2019(O&M) Date of decision :9.12.2019 The Commissioner of Income Tax (Exemptions) ...... Appellant versus M/s. Bharat Vikas Parishad Maharana Partap Nyas ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE LALIT BATRA Present : Mr. Denesh Goyal, Senior Standing Counsel for the appellant.

*** AJAY TEWARI, J. (Oral)

1.

This appeal has been filed under Section 260-A of the Income Tax Act, 1961 by the Revenue against the order of the Income Tax Appellate Tribunal, Delhi Benches 'A' Delhi, in ITA NO. 6487/DEL/2018 dated 6.2.2019. 2. Learned Standing counsel is not in a position to deny that the facts of the present case are covered by the decision of this Court passed in ITA No. 79 of 2017 titled as The Commissioner of Income Tax (Exemptions) vs. M/s. O.P.Munjal Foundations, Ludhiana. 3. Consequently, the present petition stands dismissed in the same terms as in ITA No. 79 of 2017. 4. Since the main case has been dismissed, the pending application, if any also stands disposed of. (AJAY TEWARI) JUDGE (LALIT BATRA) JUDGE 9.12.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2019.12.11 12:11 I attest to the accuracy and integrity of this document

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