The Indian Institute Of Architects v. The Commissioner Of Income Tax (Exemptions) & Ors

420-wp-932-2020.doc jsn IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 932 OF 2020 The Indian Institute of Architects …Petitioner Versus The Commissioner of Income Tax (Exemptions) & Ors. …Respondents ---------- Mr. Mandar M. Vaidya for the Petitioner. Mr. Sham V. Walve with Mr. Pritish Chatterjee for the Respondents. ---------- Digitally signedby JITENDRAJITENDRASHANKARSHANKARNIJASURENIJASUREDate:2021.09.1516:06:11 +0530 CORAM :K.R. SHRIRAM &R.I. CHAGLA, JJ. DATE : 13 SEPTEMBER, 2021. ORDER : 1. After petition was heard for sometime, the counsel for petitioner sought leave to withdraw the petition but requested thatthe CIT Appeals be directed to dispose of the appeal filed by thepetitioner within shortest possible time. 2.Mr. Vaidya states that petitioner is an Association ofArchitects and registered trust under the Bombay Public Trust Act, 2. 420-wp-932-2020.doc 1950 and also with CIT (Exemptions) under Section 12AA of theIncome Tax Act, 1961 and therefore, it would be helpful if the appealis disposed of expeditiously. 3.Mr. Vaidya submits that the income of the petitioner isexempted under section 11 of the Act as the income is derived fromproperty held under trust for charitable purposes. 4.Petition is dismissed as withdrawn. The Commissioner ofCIT Appeals is directed to dispose of the appeal filed by the petitionerwithin three months from today after giving personal hearing topetitioner in accordance with rules prescribed thereof. We will hastento add, we have not made any observations on the merits of the case. [R.I. CHAGLA J.] [K.R. SHRIRAM, J.]