ITR Nos.576 to 577 of 1995 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR Nos.576 to 577 of 1995 Date of decision:30.10.2006 Regional Computer Centre, sector 17, Chandigarh ....Petitioner versus Commissioner of Income tax, Patiala ....Respondent CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE RAJESH BINDAL Present: None for the assessee. Mr. SK Garg Narwana, Advocate for the revenue. JUDGMENT: This reference has been made at the instance of the assessee by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh arising out of its order dated 17.2.1995 in ITA Nos.342 and 343/90, for the assessment years 1985-86 and 1986-87, for the opinion of this Court on the following questions of law:- “1. Whether, on the facts and circumstances of the case, the tribunal is right to hold that the Regional Computer Centre is not a charitable institution of general public utility, entitled to exemption after a.y. 1983-84, consequent upon simultaneous amendment of sections 11 and 2(15) of the I.T. Act? 2. Whether, on the facts and circumstances of the case, the Tribunal is justified to deny the said exemption relying on the Budget speech of the Finance Minister in Parliament, specially after the SC judgment dated 13.4.1993 in BK Industries (91 STC 548)? 3. Whether, on the facts and circumstances of the case, the activities and objects of teaching and imparting training in computer science with no profit motive as per memorandum of association, do not qualify for exemption under section 10(22) as 'educational institute?” ITR Nos.576 to 577 of 1995 2 When the reference was called out for hearing, none appeared for the assessee. Accordingly, the reference is returned unanswered. (Adarsh Kumar Goel) Judge October 30, 2006 (Rajesh Bindal) 'gs' Judge