IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. OF 2021 (@ SPECIAL LEAVE PETITION(C) No.32196 OF 2017) COMMISSIONER OF INCOME TAX (EXEMPTION) APPELLANT VERSUS ABHIBHASHAK PENSION SAHYOG SAMITI RESPONDENT ORDER Leave granted. Feeling aggrieved and dissatisfied with impugned judgment and order dated 14.02.2017 passed by High Court of Rajasthan at Jaipur in D.B.Income Tax Appeal No.20 of 2017, by which High Court has dismissed said appeal preferred by Revenue, Revenue has preferred present appeal. Having heard Shri Arijit Prasad, learned senior counsel appearing on behalf of Revenue and Shri S.K. Jain, learned senior counsel appearing on behalf of respondent/Assessee and having gone through and considered impugned judgment and order passed by High Court, we notice that except reproduction of observations made by Tribunal, there is no further independent reasoning given by High Court. After narrating observations made by Tribunal in order which was impugned before High Court, straightway High Court has observed that we are in complete agreement with view taken by Tribunal. High Court ought to have given independent reasoning which would have shown independent Signature Not Verified Digitally signed by R application of mind. Natarajan Date: 2021.09.23 16:26:24 IST Reason: Under circumstances, on that ground alone, impugned judgment and order passed by High Court is contd.. - 2 - hereby quashed and set aside and matter is remitted to High Court to decide and dispose of D.B.ITA No.20/2017 afresh in accordance with law and on its own merits. D.B.Income Tax Appeal No.20/2017 is ordered to be restored to file of High Court. High Court may endeavor to decide and dispose of appeal, on remand, in accordance with law and on its own merits at earliest. However, it is made clear that we have not expressed anything on merits in favour of either of parties. With this, present appeal stands disposed of. J. [M.R. SHAH] J. [A.S. BOPANNA] NEW DELHI SEPTEMBER 20, 2021 ITEM NO.34 Court 13 (Video Conferencing) SECTION XV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.32196/2017 (Arising out of impugned final judgment and order dated 14-02-2017 in DBITA No. 20/2017 passed by High Court of Judicature for Rajasthan at Jaipur) COMMISSIONER OF INCOME TAX (EXEMPTION) Petitioner(s) VERSUS ABHIBHASHAK PRENSION SAHYOG SAMITI Respondent(s) Date : 20-09-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE A.S. BOPANNA For Petitioner(s) Mr. Arijit Prasad, Sr. Adv. Mr. Prashant Singh B, Adv. Mr. M.P. Gupta, Adv. Mr. Pranay Ranjan, Adv. Mr. Raj Bahadur Yadav, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Christi Jain, AOR UPON hearing counsel Court made following ORDER Leave granted. Civil Appeal stands disposed of in terms of signed order. Pending application(s), if any, shall stand disposed of. (NEETU SACHDEVA) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER (signed order is placed on file) Commissioner of Income-tax (Exemption) v. Abhibhashak Pension Sahyog Samiti