ITA No.946 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Date of Decision:-5.2.2009 The Commissioner of Income-tax, Karnal ---Appellant Versus Market Committee, Kunjpura, Distt. Karnal. ---Respondent CORAM:- HON'BLE MR.JUSTICE J.S.KHEHAR HON'BLE MR.JUSTICE NAWAB SINGH Present:- Mr.Yogesh Putney, Senior Standing Counsel for the appellant. J.S.KHEHAR, J.(ORAL) Learned counsel for the appellant very fairly states that the controversy involved in the instant appeal has been adjudicated upon by this Court in Commissioner of Income Tax-II, Amritsar, Versus Market Committee, Dhariwal (ITA No.654 of 2005 decided on 14.3.2007). Learned counsel for the appellant has expressly invited our attention to the following substantial question framed by the appellant in the grounds of appeal:- “Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was right in law in holding that the Market Committee is a Charitable Trust/Institution within the meaning of section 2(15) of the Income-tax Act, particularly when the legislature has clarified the charitable activities by inserting proviso to section 2(15) of the Act by the Finance Act, 2008?” ITA No.946 of 2008 2 It is the submission of the learned counsel for the appellant that the aforesaid question may be left undecided for being raised in an appropriate case. Prayer made by the learned counsel for the appellant is accepted. The instant appeal is dismissed in terms of the order passed by this Court in ITA No.654 of 2005. (J.S.Khehar) Judge (Nawab Singh) 5.2.2009 Judge AS