IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 748 of 2010(O&M) Date of Decision: 30.11.2011 Commissioner of Income-Tax, Jalandhar-I, Jalandhar ........Appellant vs. M/s Saffron Educational Trust .......Respondent CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S. SANDHAWALIA Present: Mr. Vivek Sethi, Advocate for the appellant HEMANT GUPTA, J. The revenue is in appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against an order passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar dated 30.04.2010 in ITA No. 536(ASR)/2009 for the assessment year 2006- 07, proposing to raise the following question of law:- “Whether on the facts and in the circumstances, the ITAT is right in law in allowing the exemption under section 11 of the Income Tax Act, 1961 when the assessee society was not wholly charitable in nature because it was engaged in the activities which were other than charitable and since the income arising to it was not being applied solely for attainment of the charitable objects of the trust.” Learned Tribunal has dismissed the appeal of revenue relied upon judgment of this Court in ITA No. 450 of 2008 titled I.T.A. No. 748 of 2010(O&M) 2 Commissioner of Income Tax-I, Chandigarh vs. M/s. Manav Mangal Society, Sector 21, Chandigarh (decided on 19.8.2009). Learned counsel for the appellant-revenue admits that the issues raised in the present appeal are covered by judgment of this Court in ITA No. 450 of 2008 titled Commissioner of Income Tax-I, Chandigarh vs. M/s. Manav Mangal Society, Sector 21, Chandigarh (decided on 19.8.2009). It is also pointed out that special leave petition against said order stands dismissed on 19.7.2010 by Hon'ble Supreme Court. In view of the judgment passed by this Court in Manav Mangal Society's case (supra), we do not find that any question of law arises for consideration by this Court. Dismissed. (HEMANT GUPTA) JUDGE (G.S. SANDHAWALIA) 30.11.2011 JUDGE reena