IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No.509 of 2008 Date of decision: 10.11.2008 The Commissioner of Income Tax II, Ludhiana -----Appellant Vs. Khanna Improvement Trust -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N.MITTAL Present: Mr. Rajesh Sethi, Sr.Standing Counsel for the appellant- revenue. Adarsh Kumar Goel, J The revenue has preferred this appeal under Section 260-A of the Income Tax Act, 1961 (in short, ‘the Act’) against the order of the Income Tax Appellate Tribunal, Bench-B, Chandigarh, passed in ITA No.530/Chandi/2006 dated 31.1.2008, proposing to raise following substantial questions of law:- “1.Whether the Hon’ble ITAT is justified to declare the assessee as charitable institution entitled for registration under section 12AA disregarding the ITA No.509 of 2008 fact that the activities of the Institution are not of charitable nature and that the income of the assessee is not of the nature as described in sections 11 and 12 of the Income Tax Act, 1961? 2. Whether the Hon’ble ITAT is justified to take different view in assessee’s case to that of taken in the case of Malerkotla Improvement Trust, Malerkotla District Sangrur on the issue of registration?” Learned counsel for the revenue does not dispute that the matter is covered against the revenue by order of this Court dated 31.10.2008 in ITA No.489 of 2007 (The Commissioner of Income Tax-III, Ludhiana v. Improvement Trust, Moga). Accordingly, this appeal is dismissed. (Adarsh Kumar Goel) Judge November 10, 2008 ( L.N.Mittal) Judge ‘gs’ 2