2009 (2) TMI 491

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....d 24-6-2005 passed by the Chief Commissioner of Income-tax, Jaipur, whereby the Chief Commissioner has rejected the application filed by the petitioner-Samiti under section 10(23C)(vi) of the Income-tax Act, 1961 ("the Act" for short). 2. The brief facts of the case are that the petitioner is a registered Society under the Rajasthan Societies Registration Act since 20-11-1956. The petitioner-Sa....

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....writ petition bearing S.B.C.W.P. No. 2368/2005 praying therein that the proceedings initiated vide notices under sections 142, 143(2) of the Act be declared illegal and unconstitutional on the ground of pendency of application for exemption and application filed under section 12A(a) of the Act. On 30-3-2005, the Hon'ble Court issued notices to the respondents and restrained the Income-tax Departme....

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....r of Income-tax dismissed the application filed by the petitioner under section 10(23C)(vi) of the Act. Being aggrieved by the order dated 24-6-2005, the petitioner-Samiti has filed the present writ petition before this Court. 3. Mr. Madhav Mitra, the learned counsel for the petitioner, has contended that the order dated 24-6-2005 is based on the report submitted by the Assessing Officer. Secon....