Income-tax Appeal No.826 of 2010 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income-tax Appeal No.826 of 2010 Date of decision: 28.1.2011 Commissioner of Income-Tax, Hisar ...Appellant Versus Market Committee, Bhuna ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Yogesh Putney, Advocate for the appellant. **** ADARSH KUMAR GOEL, J ( Oral) . 1. This order will dispose of ITAs No.824 and 826 of 2010 as it is stated that questions involved in both the appeals are same. 2. ITA No.826 of 2010 has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 against order dated 18.6.2009 passed by the Income Tax Appellate Tribunal, Delhi Bench 'F', New Delhi in ITA No.1412/Del/09, for the assessment year 2006-07, raising following substantial question of law:- “(i) Whether on the facts and in the circumstances of the case, the learned CIT(A) was justified in holding that the expenditure of Rs.37,00,000/- 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 Income-tax Appeal No.826 of 2010 -2- **** 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 Income-tax Act, 1961? (ii) 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 mentioned the definite propose or purposes of accumulation in form No.10?” 3. Learned counsel for the revenue very fairly states that question (i) is covered by the judgment of this Court dated 5.7.2010 in ITA No.151 of 2010 (Commissioner of Income-Tax, Hisar Vs. Market Committee, Narwana) whereas question no.(ii) is covered by the judgment of this Court delivered today in ITA No.823 of 2010 (Commissioner of Income Tax, Hisar Vs. Market Committee, Tohana). 4. In view of above, no substantial question of law arises . The appeals are dismissed. (Adarsh Kumar Goel) Judge January 28,2011 (Ajay Kumar Mittal) Pka Judge