IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.829 of 2010 Date of decision: 24.2.2011 Commissioner of Income Tax -----Appellant. Vs. Market Committee, Ratia. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Yogesh Putney, Sr.Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, New Delhi in I.T.A. No.467/Del/2008 for the assessment year 2005-06 proposing following substantial question of law:- “Whether on the facts and in the circumstances of the case, the learned ITAT was justified in holding that the expenditure of Rs.80,92,270/- claimed to have been contributed to HSAM Board under statutory obligation by virtue of Section 27 of the Punjab Agricultural Produce Market Act, 1961 is allowable without appreciating that no evidence could be produced by the assessee to prove that such expenditure was actually incurred and whether such I.T.A. No.829 of 2010 contribution can be treated to fall within the ambit of application of income for charitable purposes as defined in section 2(15) of the Income-tax Act?” Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 5.7.2010 in I.T.A. No.151 of 2010 CIT v. Market Committee, Narwana. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE February 24, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2