Income Tax Appeal No. 211 of 2011 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 211 of 2011 Date of decision: 21.7.2011 Commissioner of Income Tax, Hisar --- Appellant Versus Market Committee, Fatehabad --- Respondent CORAM: HON’BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present: Mr. Yogesh Putney, Senior Standing Counsel for the appellant-revenue. --- AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act, 1961 (for short “the Act”) has been filed by the revenue against the order dated 25.6.2010, passed by the Income Tax Appellate Tribunal Delhi Bench ‘E’, New Delhi (in short “the Tribunal”) in ITA No. 1747/Del/2010, relating to the assessment year 2007-08. 2. The following substantial questions of law have been claimed for determination of this Court: “1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was justified in holding that the expenditure of Rs. 82,50,000/- claimed to have been Income Tax Appeal No. 211 of 2011 2 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 contribution can be treated to fall within the ambit of application of income for charitable purposes as defined in Section 2(15) of the Act? 2. Whether on the facts and circumstances of the case, the learned ITAT was justified in holding that the assessee has fulfilled the mandatory requirements of Section 11(2) without specifically mentioning the definite purpose or purposes of accumulation in Form No. 10.” 3. Learned counsel for the appellant fairly submitted that question No.1 is covered by the decision of this Court in Income Tax Appeal No. 151 of 2010 (Commissioner of Income Tax, Hisar vs. Market Committee, Narwana), decided on 5.7.2010, and question No.2 is covered by the decision in Income Tax Appeal No. 823 of 2010 (Commissioner of Income Tax, Hisar vs. Market Committee, Tohana), decided on 28.1.2011 where the appeals preferred by the revenue had been dismissed. 4. In view of the above, the appeal is dismissed. (AJAY KUMAR MITTAL) JUDGE (ADARSH KUMAR GOEL) July 21, 2011 ACTING CHIEF JUSTICE *rkmalik* Income Tax Appeal No. 211 of 2011 3