IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.99 of 2011 (O&M) Date of decision: 27.4.2011 The Commissioner of Income Tax. -----Appellant. Vs. Guru Gobind Singh Educational Society. -----Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Ms. Savita Saxena, Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, Amritsar dated 11.4.2008 in ITA No.189/ASR/2006 claiming following substantial questions of law:- “(I) Whether on the facts and circumstances of the case, the Hon’ble ITAT is legally justified to declare the Respondent entitled for registration u/s 12AA inspite of the fact that the then Commissioner of Income-tax had pointed out various irregularities committed by the members of the Respondent Society which established that its President and Secretary had misutilised the funds of the Respondent Society I.T.A. No.99 of 2011 by opening separate joint bank account in their individual names where huge deposits were made but these were shown in the balance sheet of the Respondent society as belonging to the Respondent society. (II) Whether on the facts and circumstances of the case the Hon’ble ITAT is legally justified to declare the Respondent entitled for registration u/s 12AA inspite of the fact that another bank account was maintained by the President and Secretary of the Respondent society in their individual names jointly, the credit balance of which was not reflected in the books of the Respondent society, which were violative of Rule 20 of the Respondent Society’s bye-laws.” Learned counsel for the appellant fairly states that the matter is covered against the revenue by earlier order of this Court dated 10.11.2008 in I.T.A. No.56 of 2008 CIT v. Guru Gobind Singh Educational Society, Muktsar. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE April 27, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2