IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.187 of 2011 Date of decision: 12.7.2011 Commissioner of Income Tax -----Appellant Vs. Market Committee, Tohana -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Yogesh Putney, Sr. Standing counsel for the Revenue. --- ADARSH KUMAR GOEL, ACJ This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (for short, “the Act”) against the order of Income Tax Appellate Tribunal, Delhi Bench “E”, New Delhi dated 25.6.2010 in I.T.A. No.1746/DEL/2010 for the assessment year 2007-08 proposing following question of law:- “1. Whether on the facts and in the circumstances of the case, the Hon’ble ITAT was justified in holding that the expenditure of Rs.1,41,62,401/- 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 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 I.T.A. No.187 of 2011 ambit of application of income for charitable purposes as defined in section 2(15) of the Income-tax Act? Learned counsel for the appellant fairly states that the matter is covered against the revenue by judgment of this Court dated 5.7.2010 in I.T.A. No.151 of 2010 in CIT v. Market Committee, Narwana Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE July 12, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2