M/S. Bharti Charitable Trust v. The Income Tax Officer, Ward

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR S.B. Writ Misc Application No. 271/2021 M/s. Bharti Charitable Trust, Through Its Trustee, 2-Ml,Nathwala, Hanumangarh Road, Sri Ganganagar-335001. ----Petitioner Versus 1. Union Of India, Through The Secretary, Ministry OfFinance, Department Of Revenue, North Block, New Delhi.Finance, Department Of Revenue, North Block, New Delhi.2. The Chief Commissioner Of Income Tax, Income TaxDepartment, Paota C Road, Jodhpur.Department, Paota C Road, Jodhpur. 3. The Income Tax Officer, Ward-1, Income Tax Department,Shri Ganganagar.Shri Ganganagar. ----Respondents For Petitioner(s) : Mr. Anjay KothariFor Respondent(s): Mr. K.K. Bissa HON'BLE MR. JUSTICE MANOJ KUMAR GARGOrder 17/12/2021 The instant misc. application has been filed for correctionand modification in the order dated 23.09.2021 passed in S.B.Civil Writ Petition No. 5557/2011. Learned counsel for the petitioner submits that in the orderdated 23.09.2021, it has been mentioned that the application forgrant of approval is pending whereas, a prayer was made by thepetitioner to consider the application afresh. Similarly, it has beenmentioned that the application filed by the petitioner may bedecided in the light of circular issued by the Department on17.08.2015 whereas, the circular dated 17.08.2015 has beenissued by CBDT. Therefore, the word “pending” may be replacedby the words “required to be considered afresh” and word“Department” may be substituted by the word “CBDT”. For the reasons mentioned in the application, the applicationis allowed. The order dated 23.09.2021 is hereby corrected and samemay be read as under :- “A limited prayer has been made by learned counsel forthe petitioner that the application preferred by the petitionerfor grant of approval is required to be considered afresh,therefore, the respondent No.2-Chief Commissioner ofIncome Tax, Income Tax Department, Jodhpur may bedirected to decide the application of the petitioner in the lightof the circular issued by CBDT on 17.08.2015 expeditiously. Learned counsel appearing for the respondentsopposed the prayer made by the petitioner. I have considered the submissions made by learnedcounsel for the parties and perused the material available onrecord. Taking into consideration the limited prayer of thepetitioner, the respondent No.2-Chief Commissioner ofIncome Tax, Income Tax Department, Jodhpur or competentauthority of the respondent-Department is directed to decidethe application of the petitioner for grant of approval in thelight of the Circular issued by CBDT on 17.08.2015expeditiously within a period of two months from the date ofreceipt of certified copy of this order. The writ petition is disposed of accordingly.” (MANOJ KUMAR GARG),J