Wp/27603/2010 Of M/S. Ssk Educational Society v. Thechief Commissioner Of Income Tax0I

THE HON’BLE SRI JUSTICE V.V.S.RAOAND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.27603 of 2010 November 16, 2010 Between: M/s.SSK Educational Society, represented by its Secretary,Sri K.Sekar Reddy … Petitioner And The Chief Commissioner of Income Tax-I, Income Tax Towers, A.C.Guards, Hyderabad And others ... Respondents THE HON’BLE SRI JUSTICE V.V.S.RAOAND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.27603 of 2010 ORDER:(per Hon’ble Sri Justice Ramesh Ranganathan) The only ground for rejection of the application under Section10(23C)(vi) of the Income Tax Act, 1961 is that the petitioner society isnot registered under A.P. Act 30 of 1987. Both Sri K.Vasant Kumar, thelearned Counsel for the petitioner and Sri J.V. Prasad, the learnedStanding Counsel for Income Tax would agree that in view of thejudgment of this Court in M/s.New Noble Education Society,Hyderabad v The Chief Commissioner of Income Tax, Hyderabad[[1]]wherein it was held that registration under A.P. Act is nota condition precedent but could be the condition subject to whichapproval may be granted, the impugned order of rejection is required tobe set aside. The impugned order is accordingly set aside and the matter isremanded back to the first respondent who shall consider theapplication in the light of the judgment of this Court referred hereinabove and pass orders afresh in accordance with law within a period oftwo months from the date of receipt of a copy of this order. The writ petition is accordingly disposed of. No costs. ________________ (V.V.S. RAO, J) November 16, 2010YS _______________________________ (RAMESH RANGANATHAN, J) [1]W.P.No.21248 of 2010 and batch, dated 11.11.2010