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TMI Blog2020 (1) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... t is situated within 1 Km from the local limits of municipality of Doraha Town and has a population of more than 25,000 as per 2011 census. Thus, according to this report, the land in question cannot be considered to be agricultural land. Petitioner has not been able to furnish any documentary evidence to contradict the aforesaid report. Material shown to us by the Respondent leads to the conclusion that the land in question would be categorized as a capital asset. Therefore, the assessee cannot claim the benefit of exemption to agricultural land and hence, the compensation received by the assessee in pursuance of land acquisition proceedings, is subject to tax and the refund has been rightly rejected, as being barred by limitation. - W.P.(C) 8160/2019 - - - Dated:- 16-1-2020 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Karan Dewan, Advocate. Respondent Through: Mr. Ajit Sharma and Ms. Adeeba Mujahid, Advocates. SANJEEV NARULA, J. (Oral): 1. The present petition under Article 226 and 227 of the Constitution of India is directed against the order dated 27.12.2018 passed by Chief Commissioner of Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that though exemption under Section 10 (37) is not available to assessee trust, compensation amount received is still not taxable as the land in question is agricultural land situated outside municipal limits and hence is not a capital asset. 3. Respondents thereafter on the basis of local inquiries conducted by the jurisdictional ITO ascertained that according to the Patwari Report, land in question was categorized as Gairmumkin which means that the same was not agricultural. Further, khasra No. 1242 fell within municipal limits and khasra NO. 1243 was outside the municipal limits, but situated within 1 Km from the local limits of Municipality of Doraha town having a population of more than 25,000 as per 2011 census and, accordingly, the land in question was considered as a capital asset as per Section 2 (14) of the Act. In these circumstances, Petitioner was called upon to explain as to why the compensation amount received on compulsory acquisition of land owned by the Petitioner should be treated as exempt from tax, and also to further prove that the claim made by the Petitioner was correct and genuine. 4. Thereafter, since the Respondent did not receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the same was never produced before the Tax Authorities at any point of time. Moreover, the certificate relied upon by the Petitioner is not credible, as the same is only a typed notarized copy and does not bear any signatures of the Issuing Authority. She further submitted that regardless of the authenticity of the said document, since the matter has been examined by the jurisdictional ITO and the report has been furnished by the AO after verification of the records from the Municipal Office, Doraha; at this stage, the Petitioner cannot be permitted to rake up the issues relating to facts, by invoking the writ jurisdiction of this Court, particularly, when opportunity given to the Petitioner to tender documentary evidence to controvert the reports, was not availed. 7. We have given due consideration to the contentions urged by the respective counsels. 8. Petitioner - Gurudwara Sahib Patti Dhaliwal filed an application under Section 19 (2) (b) of the Act before the Chief Commissioner of Income Tax (Exemptions), Delhi on 30.06.2017. In the said application, request was made for condonation of delay along with return for AY 2012-13 filed in ITR-5 under the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act is not genuine. Further, as per the information collected by the AO from the Tehsil officer, according to the Patwari s report, the Khasra No. 1242 1243 mentioned in Fard/Jamabandi 2011-12, Village Arraichan, Payal, Ludhiana is Gairmumkin which means the land is not agricultural. Accordingly, this land is to be considered as capital as per section 2(14) of the I.T. Act. Keeping in view the above, the application of the assessee for condonation of delay is not recommeneded. (Emphasis supplied) 10. During the pendency of the application, Petitioner filed a petition [CWP No. 10533 of 2018 (O M)] before the High Court of Punjab and Haryana at Chandigarh, which was disposed of with a direction to the Respondent to consider Petitioner s application dated 30.06.2017 as expeditiously as possible. Accordingly, the Office of Chief Commissioner of Income Tax (Exemptions), Delhi vide letter dated 28.06.2018 gave an opportunity to the assessee to furnish documents/information in support of its application for condonation of delay. Further specific comments were asked for from CIT (E), Chandigarh on his letter dated 09.04.2018. In response thereto, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of his business or profession ; (ii) personal effects, that is to say, movable property (including wearing apparel and furniture) held for personal use by the assessee or any member of his family dependent on him, but excludes- (a) jewellery; (b) archaeological collections; (c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. Explanation 1.- For the purposes of this sub-clause, jewellery includes- (a) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semiprecious stone, and whether or not worked or sewn into any wearing apparel; (b) precious or semi-precious stones, whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel. Explanation 2.- For the purposes of this clause- (a) the expression Foreign Institutional Investor shall have the meaning assigned to it in clause (a) of the Explanation to section 115AD; (b) the expression securities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt is reproduced hereunder: Khasra No. 1242 as per copy of Jamabandi for the year 2011 situated as village Harraichan is a Gair Mumkin Land and Land measuring (6-10) comprised in khewat No. 634 Khasra No.1243 is also Gair Mumkin land as mentioned in the Fard and the meaning of Gair Mumkin is the property is not under cultivation. Khasra No. 1242 falls within the boundary of Municipal Council Doraha as stated by the Nagar Council Department and Khasra No. 1243 is situated out of the boundary of Municipal Council (Emphasis supplied) 14. We are not inclined to give any weightage to the notarized typed copy of the certificate produced by the Petitioner, ostensibly from the Office of Sub Divisional Magistrate, Payal, since the veracity of the report is highly questionable. This is not just for the reason that the Petitioner has not produced the original or certified copy of the certificate, but essentially for the reason that the said certificate was never produced earlier for more than two years during the proceedings before CIT (Exemptions), New Delhi. Further, we have no reason to doubt the genuineness or the authenticity of the report of the Halqa Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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