CWP No.10265 of 2009 #1# IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.10265 of 2009 Date of Order: 20.7.2009 Improvement Trust, Faridkot ...Petitioner Versus Assistant Commissioner of Income Tax, Circle-III, Ferozepur ....Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Pardeep Bajaj, Advocate for Mr. R.S. Khosla, Advocate for the petitioner. Ms. Savita Saxena, Advocate for the respondent. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporter or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR,J Issue raised in the instant petition is whether the petitioner, which is charitable institution, is entitled for registration under Section 12- AA of the Income Tax Act, 1961 (for brevity “the Act”). Petitioner is an Improvement Trust constituted under the provisions of Punjab Town Improvement Act, 1922 (for brevity “the Act”). The department has filed an appeal bearing ITA No.489 of 2007 in a similar matter against the order of the Tribunal where the relief was granted to the Improvement Trust, Moga and the Hon'ble Division Bench of this Court has observed that the Trust was not carrying on activities of general welfare CWP No.10265 of 2009 #2# covered by the expression “any other object of general public utility” used in Section 2(15) of the Act. Mrs. Savita Saxena, learned counsel for the respondent has stated that the matter is squarely covered against the department and in favour of the petitioner by the judgment dated 31.10.2008 rendered in ITA No.489 of 2007 (Annexure P.5) and, therefore, the petitioner deserves to be granted the relief. The learned counsel for the petitioner could not successfully controvert the above legal position. In view of the above, the writ petition deserves to be allowed. and demand notice dated 26.12.2008 (Annexure P.1) and assessment order dated 26.12.2008 (Annexure P.2) are liable to be quashed. Consequently, petition succeeds and the impugned order dated 26.12.2008 (Annexure P.2) is quashed. ( M.M. KUMAR ) JUDGE July 20, 2009 ( JASWANT SINGH ) manoj JUDGE