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Sanatan Dharam Shiksha Samiti Versus Chief Commissioner of Income Tax, Panchkula

2015 (4) TMI 297 - PUNJAB & HARYANA HIGH COURT

Exemption/approval, filed under Section 10(23C)(vi) rejected - Held that:- Whether the issue was correctly decided or not, is not relevant at this stage. The fact is that the order dated 23.03.2009 was set aside by the Division Bench vide order dated 29.01.2010, in its entirety. It is necessary, therefore, for the CCIT to decide the matter afresh including on the question of limitation.

In the circumstances, the impugned order rejecting its application for exemption is set aside. We a .....

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ter keeping in mind the principles laid down by the Apex Court M/s Queen's Educational Society Vs. Commissioner of Income Tax, [2015 (3) TMI 619 - SUPREME COURT] - CWP No.6714 of 2014, CWP No.6833 of 2014 - Dated:- 25-3-2015 - S. J. Vazifdar, Acting Chief Justice And G. S. Sandhawalia,JJ. For the Petitioner Present: Mr. Sandeep Goyal, Advocate For the Respondent Ms. Urvashi Dhugga, Advocate ORDER S. J. Vazifdar, Acting Chief Justice (Oral): 1. Rule. Rule returnable and heard finally. 2. The .....

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inal order was challenged in CWP No.858 of 2009 titled Kashatriya Sabha Maharana Partap Bhawan, Kurukshetra Vs. Union of India & another, decided on 29.01.2010 and the Division Bench of this Court inter alia held that earning profits is not a deciding factor to conclude that an educational institution exists for profit. The Division Bench further held that where more than 15% of the income of the educational institution is accumulated on or after 01.04.2002, the period of accumulation of amo .....

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s per the statutory requirement. 4. Considering the order that we intend passing, it is not necessary to refer to the judgment in any detail. Suffice it to note that the Division Bench ultimately allowed the writ petitions, set aside the impugned orders and directed the CCIT to decide the same, afresh, after considering every case independently, but in the light of the judgment. 5. The petitioner's case, however, was decided on remand. On the other hand, in the meantime, the assessment order .....

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0. 6. Thereafter, the impugned order was passed by the CCIT. After setting out the facts, the CCIT furnished the reasons for rejecting the application. All the paragraphs except paragraph No.7 are almost identical to the order dated 23.03.2009 (Annexure P14), which had been set aside by the Division Bench vide judgment dated 29.01.2010. It does not appear to be a fresh consideration of the matter in its entirety. The impugned order concludes with paragraph No.7. It is important to note that in p .....

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