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2011 (11) TMI 678 - HC - Income TaxGrant of exemption under s. 10(23C)(vi) - genuineness of the activities - Held that:- In the present case, respondent No. 3 after examining the record has come to a valid conclusion that there has been a diversion of funds and the institution is not existing solely for educational purposes. Therefore, in our opinion the benefit under s. 10(23C)(vi) of the Act has been rightly declined which cannot be interferred with in exercise of extraordinary writ jurisdiction under Art. 226/227 of the Constitution of India as it is settled law that the Writ Court is not to sit in appeal over the decisions of the authorities and it has only to be seen whether the authorities acted within the scope of their power and a proper procedure was followed and there was no violation of the principles of natural justice. In the present case there is no dispute regarding the fact of diversion of funds to the Diocese of Jalandhar, therefore, there is no illegality and irregularity in the order of the respondent No. 3 declining to grant exemption.
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