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[2009] 308 ITR 361 (Punjab & Haryana) HIGH COURT OF PUNJAB AND HARYANA Commissioner of Income-tax v. Improvement Trust* ADARSH KUMAR GOEL AND L.N. MITTAL, JJ. IT APPEAL NO. 489 OF 2007 OCTOBER 31, 2008 Section 12A of the Income-tax Act, 1961 - Charitable or religious trust - Registration of Where principal object of assessee-trust was to bring about improvement in town by providing streets, housing facilities or making provision for drinking water, etc., its activities being charitable it was entitled to registration [In favour of assessee] CIT v. Improvement Trust [2009] 308 ITR 361 (Punj. & Har.) The assessee was an Improvement Trust constituted under the provisions of the Punjab Town Improvement Trust Act, 1922. The principal object of the assessee trust was to bring about improvement in the town by providing streets, housing facilities or making provision for drinking water, etc. The trust was earlier granted exemption under section 10(20A). On account of the amendment dated 1-4-2003, the assessee applied for registration under section 12A(b)(ii), which was declined. The Tribunal upheld the claim of the assessee and held that the activities of the trust were charitable. Held that it was not the case of the Commissioner that the assessee was not carrying on the activities of general welfare covered by the expression 'any other object of general public utility' in section 2(15). In view of the of the Supreme Court in the case of Gujarat Maritime Board [2007] 295 ITR 561 and the Division Bench of the instant Court in the case of CIT v. Market Committee[2007] 294 ITR 563 the assessee was entitled to registration under section 12AA. CASE REVIEW CIT v. Gujarat Maritime Board[2007] 295 ITR 561 (SC) and CIT v.Market Committee[2007] 294 ITR 563 (Punj. & Har.)followed and relied upon. Rajesh Sethi, Vivek Sethi, Ms. Savitha Saxena, Yogesh Putneyand Ms. Urvashi Dhugga for the Appellant. Rajesh Garg, Ms. Radhika Suri, R.S. Khosla, Amit Goyal, S.P. Garg, R.P. Sawhneyand Saurav Khurana for the Respondent. JUDGMENT Adarsh Kumar Goel, J.-The Commissioner of Income-tax, Ludhiana, has preferred this appeal under section 260A of the Income-tax Act, 1961, against…

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