TMI Blog2000 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... note of it forgetting the procedural aspect. So, a copy thereof is to be kept on record. In this matter, the point is very simple, as to whether the withdrawal of recognition granted to the Secretary, Society for Integral Development programme, under section 35CCA of the Income-tax Act, 1961, in the case of donation to the aforesaid institution is permissible with retrospective effect or not. The writ petitioner's case is that pursuant to the approval granted by the income-tax authorities the writ petitioner donated a sum of Rs. 1,00,000 and odd on or about December 7, 1984. The receipt of donation had been granted by the Society for Integral Development which had received an approval for granting a certificate. On production of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd altered his position. Therefore, the very basis of the issuance of the notice which will be reflected from the impugned notice itself is without jurisdiction and furthers illegal. He also contends that in exercise of the writ jurisdiction under article 226 of the Constitution of India the court can pass an appropriate order examining the impugned notice itself and also on the basis of the admitted documents. According to him, the aforesaid proposition of entertaining a writ petition on the aforesaid situation is also held by justice Pal. He contends therefore that the impugned notice should be set aside. Mr. Shome, appearing for the respondents, submits that actually the approval was withdrawn with retrospective effect because the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid fact within the sweep and purview of section 263 of the Income-tax Act. The retrospective effect cannot be given while seeking a withdrawal of the approval as it has been rightly pointed out by Dr. Pal and I also find support for the afore said proposition from the judgment rendered by Mrs. Justice Pal. I am also of the view that this case does not fall within the purview of section 263 of the said Act for revision of the order prejudicial to the Revenue. The revisional authority will exercise the aforesaid power under section 263 only when the order passed by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the Revenue. The term, "erroneous" will be looked into from the facts and circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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