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of <h1>Withdrawal of exemption under charitable provisions to seek alternative notification permitted, authority directed to process withdrawal on applicants' request.</h1> Authority must recognize that an assessee constituted by State pollution control statutes can request withdrawal of tax exemption granted under a ... Withdrawal of exemption granted u/s 10(23C) - seeking for being notified under Section 10(46) - assessees to seek for being notified under a different provision - petitioners are constituted by the State Governments under Section 4 of Water (Prevention and Control of Pollution) Act, 1974 and Section 5 of the Air (Prevention and Control of Pollution) Act, 1981 and are established for the purpose of administering and controlling various steps relating to reduction of pollution and hazardous waste of all kinds, as per the statutory provisions of the said statutes. As decided by HC [2021 (7) TMI 1264 - TELANGANA HIGH COURT] the reason assigned by the 2nd respondent in its communication dt.02.03.2021 to reject the request of the petitioners seeking withdrawal of the approval granted u/s 10(23C) of the Act, is also overlooking the power conferred on the said authority under Section 293C of the Act, even if it is construed that the 15th proviso confers power on the authority to withdraw only on the conditions stipulated therein. The understanding of the 2nd respondent that the power to withdraw conferred u/s 293C or Section 10(23C)(iv) of the Act, to be undertaken only at the behest of the respondents and not at the request of the petitioners, does not appeal to this Court, as a correct understanding. Writ petitions are allowed; the 2nd respondent is directed to withdraw the approval granted to the petitioners under Section 10(23C) of the Act with effect from the date of applications made by the petitioners for being notified under Section 10(46). HELD THAT:- We have perused the material on record including the impugned order(s). We do not find any reason to interfere with the impugned order(s). Special Leave Petitions are dismissed. Outcome: Special Leave Petitions dismissed [No detailed order].
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