2012 (6) TMI 652

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....it in the nature of certiorari to quash the order dated March 7, 2008-annexure C, July 1, 2009-annexure H and February 24, 2010-annexure K passed by the Central Board of Direct Taxes (for short the "CBDT").   2. The petitioner is a charitable trust recognised under section 12A of Income-tax Act, 1961 (for short "the Act"). The petitioner trust filed peti- tion under section 119(2)(b) of th....

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....ed it is intended for avoiding genuine hardship in a given case. From the order passed by the Central Board of Direct Taxes, its atten- tion was not drawn to the provisions of section 119(2)(b) and, there- fore, it had failed to apply itself to this benevolent provision. The order passed by the Central Board of Direct Taxes was liable to be quashed."   3. In view of this dictum of the Divi....