Judge In Wpms v. M/S Gaurav Bharti Shiksha Sansthan

2025:UHC:6002-DB Judge in WPMS No. 577 of 2014 (M/s J.B. Memorial Manas Academy Management Society v. Chief Commissioner of Income Tax). He submits that the judgment rendered in WPMS No. 577 of 2014 was challenged by the Chief Commissioner of Income Tax in Special Appeal No. 64 of 2018 and a Coordinate Bench of this Court partly allowed the said appeal and set aside the portion directing exemption to be granted under Section 10(23C)(vi) and directed the Chief Commissioner of Income Tax to consider and take a decision afresh in the light of observation made in the said judgment and also another judgment rendered by Apex Court in the case of American Hotel & Lodging Association Educational Institute v. CBDT, (2008) 10 SCC 509. Operative portion of the judgment passed in SPA No. 64 of 2018 is extracted below:- 21. Accordingly, the Appeal is allowed partly and while we uphold the quashing of the order, we set aside the portion directing exemption to be granted under Section 10(23C)(vi), instead we direct the appellant to consider and take a decision afresh in the light of the observations in this judgment and also the judgment of the Hon’ble Apex Court American Hotel & Lodging Association Educational Institute v. CBDT reported in (2008) 10 SCC 509, which was followed in the case of Queen’s Educational Society vs. Commissioner of Income Tax reported in (2015) 8 SCC 47. This must be done after giving opportunity to the writ petitioner and the process must be completed within a period of six weeks from the date of production of a certified copy of this judgment before the appellant.” 6. Learned counsel for the appellant thus submits that since the judgment, based on which, writ petition filed by respondent was allowed, has been modified in special appeal, therefore, this appeal also deserves to be decided in terms of the judgment 2025:UHC:6002-DB dated 19.03.2018, rendered in SPA No. 64 of 2018. 7. Mr. Ashutosh Posti, learned counsel appearing for the respondent submits that he has no objection to the submission made by learned counsel for the appellant. 8. We, therefore, decide this appeal, in terms of the judgment dated 19.03.2018, rendered in SPA No. 64 of 2018. The Commissioner of Income Tax (Exemption), Lucknow is directed to examine claim of the respondent for exemption, afresh, after affording reasonable opportunity of hearing to the respondent, within six weeks from the date of production of certified copy of this judgment before him.