2020 (12) TMI 404

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....E S. KUMAR For the Petitioners : 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 (v....

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....shall not be included- ... (23-C) any income received by any person on behalf 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 noti....

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....f Income-Tax (Exemptions), [2014] 362 ITR 436 (Del). 6. On the other hand, Mrs. Archana Sinha @ Shahi 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 ....

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....eration afresh, by affording opportunity to the parties to place all material, enabling the authority to arrive 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/....