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2010 (11) TMI 668 - DELHI HIGH COURTRejection grant of exemption u/s 10(23C)(via) by writ of certiorari under articles 226 and 227 of the Constitution of India. - Held that:- From a perusal of the papers and in particular the impugned order, it is apparent that the petitioner-society has neither maintained proper books of account nor proper receipts of donations. Also salaries are shown to have been paid to the employees even though they had resigned. - it was obvious that the applicant's books of account were manipulated and its activities were not genuine and charitable. Writ jurisdiction of high court - In the absence of any contravention of fundamental rights or violation of the principles of natural justice or gross unreasonableness or arbitrariness, this court would neither interfere nor substitute its own views in place of the decision taken by the DGIT(E). The writ jurisdiction is not intended to be an appellate jurisdiction. - decided against Assessee
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