ITA No. 131 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 131 of 2010 (O&M) Date of Decision: 30.8.2010 Commissioner of Income-tax, Panchkula ....Appellant. Versus M/s Haryana Warehousing Corporation ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Yogesh Putney, Advocate for the appellant. Mr. Sanjay Bansal, Senior Advocate with Ms. Shaveta Malhotra, Advocate for the respondent. ADARSH KUMAR GOEL, J. 1. This order will dispose of ITA Nos. 131, 153 and 247 of 2010. 2. ITA No. 131 of 2010 was admitted for consideration of following substantial questions of law:- (i) Whether on the facts and in the circumstances of the case, the ld. ITAT is right in law in holding that the assessee is carrying out activities incidental to the main objects of the Corporation for which it has been granted registration under Section 12AA? (ii) whether on the facts and in the circumstances ITA No. 131 of 2010 -2- of the case, the ld. ITAT is right in law in holding that the assessee Trust is eligible or exemption u/s 11 and 12 of the Income-tax Act, 1961 notwithstanding that the dominant activities of the assessee are of business activities with profit motives and are not in the nature of charity?” 3. Questions of law in other appeals are also identical. 4. We have heard learned counsel for the parties. 5. It is not disputed that the above questions are covered by order passed today in ITA No. 563 of 2006 (Commissioner of Income-tax, Panchkula v. The Haryana Warehousing Corporation). Accordingly, the questions are answered against the revenue and in favour of the assessee. 6. The appeals are dismissed. 7. A photo copy of this order be placed on the files of the connected cases. (ADARSH KUMAR GOEL) JUDGE August 30, 2010 (AJAY KUMAR MITTAL) gbs JUDGE