Bihar Natraheen Parishad, Patna Near Panchsheel High School; P.o. Lohiya Nagar, Kumhrar, Patna v. The Commissioner Of Income Tax-1, 2[Nd] Floor, Central Revenue Building, Birchand Patel Path, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNACIVIL WRIT JURISDICTION CASE No.11650 of 2011 ====================================================== Bihar Natraheen Parishad, Patna Near Panchsheel High School; P.O. Lohiya Nagar, Kumhrar, Patna- 800026, through trustee member Dr.Ajit Sinha, Baldeo Sahay Path, Kadamkuan, Patna. .... .... Petitioner/s Versus 1.The Commissioner Of Income Tax-1, 2[nd] floor, Central Revenue Building, Birchand Patel Path, Patna- 800001. 2.The Assistant Commissioner, Income Tax, Circle-1, Patna. .... .... Respondents ====================================================== Appearance : For the Petitioner/s : Mr. Prakash Sahay, Advocate. For the Respondent/s : Mr. Harshwardhan Prasad, Advocate. Mr. Rishi Raj Sinha, Advocate. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Feeling aggrieved by the order dated 22[nd] September 2010 2 29-07-2011 made by the Commissioner of Income Tax-1, Patna on an application for renewal of approval under Section 80G(5)(vi) of the Income tax Act, 1961, the Assessee, a charitable trust, has preferred this petition under Article 226 of the Constitution. It appears that in spite of several notices given to the petitioner, the petitioner did not appear before the Commissioner of Income Tax/ Assessing Officer to satisfy the Commissioner of Income Tax that the conditions referred to in Section 80G (5) of the Income tax Act, 1961 were satisfied. Hence, the application made by the petitioner was rejected. The petitioner may apply for renewal of approval under Section 80G (5) (vi) of the Income tax Act, 1961 afresh with all relevant materials. If such application is made, the same will be considered by the Commissioner, Income Tax-1, Patna inaccordance with law. Subject to the above observation, the petition is dismissed. (R.M. Doshit, CJ) B Tiwary/- (Birendra Prasad Verma, J)