https://www.taxtmi.com/caselaws?id=39797 The High Court held that the Central Board of Direct Taxes lacked the authority to grant exemptions under section 10(23) of the Income-tax Act, 1961, ruling in favor of the respondent. The rejection of the petitioner's exemption application was deemed invalid, and the court dismissed the writ petition seeking a mandamus against the Central Board of Direct Taxes. The petitioner was advised to pursue the matter directly with the Central Government, which has the jurisdiction to grant the exemption. The court allowed the petitioner to approach the Central Government for a review without imposing costs. en-us Mon, 30 Sep 1974 00:00:00 +0530 Tue, 20 Apr 2010 13:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39797 The High Court held that the Central Board of Direct Taxes lacked the authority to grant exemptions under section 10(23) of the Income-tax Act, 1961, ruling in favor of the respondent. The rejection of the petitioner's exemption application was deemed invalid, and the court dismissed the writ petition seeking a mandamus against the Central Board of Direct Taxes. The petitioner was advised to pursue the matter directly with the Central Government, which has the jurisdiction to grant the exemption. The court allowed the petitioner to approach the Central Government for a review without imposing costs. Case-Laws Income Tax Mon, 30 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39797