Appeal withdrawn after rejection of approval under Section 10(23C)(via) for lacking genuine philanthropic purpose The SC dismissed the appeal as withdrawn concerning the rejection of approval under section 10(23C)(via). The primary requirement that the petitioner be ...
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Appeal withdrawn after rejection of approval under Section 10(23C)(via) for lacking genuine philanthropic purpose
The SC dismissed the appeal as withdrawn concerning the rejection of approval under section 10(23C)(via). The primary requirement that the petitioner be established for philanthropic purposes was not fulfilled, as evidenced by the creation of capital assets from surplus funds. Although the petitioner's memorandum indicated philanthropic objectives related to medical aid, the actual conduct did not sufficiently reflect these activities. The HC held that the appropriate authority must independently assess the evidence to determine if philanthropic purposes are genuinely pursued. The respondent's decision to reject the application was based on the material submitted, and the appellant chose to withdraw the appeal.
The Supreme Court received a prayer for withdrawal of the appeal by the appellant's authorized representative. The Court accordingly dismissed the appeal as withdrawn. All pending applications related to the appeal were also disposed of. No further legal reasoning or substantive adjudication was provided in the order.
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