Wp/322/2015 Of M/S. Vkdv Satyanarayana Raju Educational Society v. Commissioner Of Income Tax -Ii

HIGH COURT OF JUDICATURE AT HYDERABADFOR THE STATE OF TELANGANA AND THE STATE OF ANDHRAPRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No.322 OF 2015 DATED: 20.01.2015 Between: M/s.VKDV Satyanarayana Raju Educational Society … Petitioner And The Chief Commissioner of Income Tax-II, Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTAANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No.322of2015 ORDER:(per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) The Writ Petition has been filed impugning the order ofthe learned Chief Commissioner of Income-Tax (II),Hyderabad dated 22.09.2014 whereby the application forapproval under Section 10(23C)(vi) of the Income Tax Act,1961 (for short ‘the Act’) for the assessment year 2013-14was rejected. The writ petitioner claims the benefit as required underSection 10(23C)(vi) of the Act, as such, the application wasmade. The Commissioner after examining the object clauseof the memorandum of association of the society found thatthe applicant was not rendering its objects only foreducational purposes thereafter applying law correctly,rejected the application. It does not appear to be an absurdone. This Writ Court cannot interfere with the same. Hence, we dismiss the Writ Petition. However, it wouldbe open for the writ petitioner to apply afresh on thechanged circumstances conforming to the requirement ofthe provisions of Section 10(23C)(vi) of the Act. No order asto costs. Consequently, miscellaneous petitions, if any pending, shall stand dismissed. ___________________ K.J. SENGUPTA, CJ 20[th] JANUARY, 2015. __________________ SANJAY KUMAR, J kvni