2020 (12) TMI 404

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....: Mr. D.V.Pathy, Advocate For the Respondents : Mr.Archana Sinha @ Archana Shahi, Advocate JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for the following relief(s): (i) that the order dated 26.9.2014 for the assessment year 2013-14 passed by the respondent (as contained in Annexure-4) under Section 10 (23C) (vi) and (via) of the Income Tax Act be quashed. (ii) f....

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....half of-     ... (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority; or 4. We notice that vide impugned order dated 26th of September, 2012, the competent authority has rejected t....

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....ahi seeks reliance upon the decision rendered by Hon'ble the Apex Court in Visvesvaraya Technological University versus Assistant Commissioner of Income Tax, 2016 (12) SCC 258, 7. However, in response thereto, Shri D.V.Pathy, learned counsel for the petitioners refers to and relies upon the other decisions rendered by Hon'ble the Apex Court in Islamic Academy of Education vs. State of Kar....

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....rive at a decision in accordance with law. 10. We have no hesitation in acceding to such request. As such, dispose of the petition in the following terms: (a) The impugned order dated 26.09.2014 passed by Principal Chief Commissioner of Income Tax (Bihar & Jharkhand) in F.No.CCIT/Pat/Tech-II/10(23C)(vi) & (via)/14-15/, titled as Bihar Combined Entrance Competitive Examination Board, is quashed ....