2009 (2) TMI 491 - HC - Income Tax

Application u/s 10(23C)(vi) - The rejection of an application under section 10(23C)(vi) of the Income-tax Act had also come up before this Court in the case of Society for Indian Institute of Rural Management v. Chief CIT (S.B.C.W.P. No. 5954/2006 decided on 7-11-2008 - In that case, this Court had remanded the case back to the Chief Commissioner for being decided after going into the merits of the case - In the light of that judgment, this Court remands the case back to the Chief Commissioner with the direction to re-decide the application.