ASIM HAFEEZ, JUSTICE:---Petitioner, through instant constitutional petition, challenges the order of 19.09.2018, by Respondent No.2 [Commissioner (IR)] and order of dismissal of petitioner�s appeal dated 03.10.2022, by respondent No.1 [Chief Commissioner (IR) LTU], which affirmed order of respondent No.2, whereby approval extended to the petitioner as Non-Profit-Organization (NPO), was withdrawn in exercise of powers under Rule 217 of the Income Tax Rules 2002 (Rules, 2002). It is pertinent to mention that respondent No.1 decided appeal, preferred by the petitioner, pursuant to the orders of this Court of 24.11.2021, whereby while allowing constitutional petition bearing W.P No.26250 of 2020 direction was given to respondent No.1 to decide appeal on merits, instead of remanding it to respondent No.2. Earlier respondent No.1 had remanded the matter to respondent No.2 through order of 24.04.2020.2. Controversy circumambulates determination of alleged entitlement of the petitioner, claimi...
PRESENT:
PRESENT: ASIM HAFEEZ, JUSTICE
Petitioner(s) by: Shehbaz Butt, Mehak Zafar, Ibrahim Shahbaz, Khurram Shahbaz, Asfand Yar Waheed and Sara Majeed for Petitioner..
Respondent(s) by: Ch. Imtiaz Elahi, Deputy Attorney General. Ch. Muhammad Zafar Iqbal and Osama Zafar for Respondents Nos.l and 2. Bilal Munir, Advocate for respo.
Law: Income Tax Ordinance, 2001
Sections: 2(36),80
Law: Income Tax Rules, 2002
Sections: 217,217(1)(b)
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2024 PTD 808 | (2024) 129 TAX 631