TaxTMI 
TaxTMI 
2011 (4) TMI 1463
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....these appeals are common, for the sake of convenience, they are heard together and disposed of by way of this common order. 2. The facts of the case are given at para 1.1and 1.2 of the CIT(Appeals)' order for asstt.year 2000-01 which are extracted below for ready reference: "1.1 The Americal Hotel & Lodging Educational Institute (Appellant) is a wholly owned subsidiary of the Americal Hotel & Motel Association set up in the year 1970. The appellant is enjoying tax exemption u/s 501(c)(3) as an Educational Institution under the Internal Revenue Code of 1954 in USA. In 1993, the National Council of Hotel Management & Catering Technology, the apex Indian body overseeing hotel management and catering education under the Ministry of Tourism s....
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....tly made disallowing the claim of exemption and assessing the total income at net income disclosed in the return." 3. The first ground, regarding the claim of exemption u/s 10(23C)(vi), was decided against the assessee by the CIT(Appeals) by observing as follows : "3.3 I have examined the claim of appellant and I have perused the order of Hon'ble Delhi High Court and I have also perused the order of CIT(A)- XXIX in A.Y. 1999-2000. The facts need not be reiterated. Following the order of Hon'ble Delhi High Court, the claim of appellant of being entitled to exemption u/s 10(23C) is rejected. Appeal on ground of appeal no.2 is dismissed." The other issues were also decided against the assessee. Aggrieved, the assessee filed appeals before ....
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....us, the demand for taxes in the circumstances was arbitrary. He submitted that the High Court has passed an order in the Writ Petition on 30th June, 2010 which is reported in 192 Taxman 275 (Bom.) wherein at page 286 it read as follows : "Hence, following order : (i) The prescribed authority is directed to pass orders on the applications for approval made by the petitioner for assessment years 2002-03 to 2006-07 expeditiously and in any event within a period of two months from today; (ii) The conditions imposed by the Central Board of Direct Taxes in its order dated 3-11-2009, while granting approval to the petitioner under section 10(23C)(vi) including the condition that the petitioner must apply Seventy Five per cent of its total in....