M/S Ajanta Educational Centre (Regd v. The Chief Commissioner Of Income Tax & Another

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. C.W.P. No.13870 of 2009Date of decision: 20.5.2010 M/s Ajanta Educational Centre (Regd.) -----Petitioner. Vs. The Chief Commissioner of Income Tax & another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE ALOK SINGH Present:-Mr. Saurabh Kapoor, Advocate for the petitioner. for the petitioner. Ms. Naveender P.K. Singh, Standing Counselfor the revenue. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of order dated26.3.2009, Annexure P-4, dismissing the application of theassessee for approval for exemption under Section 10(23C) ofthe Income Tax Act, 1961 for the assessment years 2008-09 and2010-11. 2. In reply to the notice, reply has been filed, inter-alia,stating that the relevant documents have to be examined so thatthe concerned authority is satisfied about the genuineness of theactivities of the educational institutions, but inspite of several opportunities, the petitioner-assessee failed to furnish the saidinformation. 3. We have heard learned counsel for the parties. 4. Learned counsel for the petitioner submits that thepetitioner will furnish the requisite information within one monthfrom today, on which the matter may be re-examined. 5. In view of above, we direct respondent No.1 toconsider the matter on merits, if the requisite information isfurnished within one month from today. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE May 20, 2010ashwani ( ALOK SINGH ) JUDGE