2020 (12) TMI 572

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Petitioners : Mr. D.V.Pathy, Advocate For the Respondents : Mrs. Archana Sinha @ Shahi, Advocate JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): (i) that the order dated 26.9.2012 for the assessment year 2011 passed by the respondent (as contained in Annexure-4) under Section 10 (23C) (vi) and (via) of the Income Tax Act be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (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 notice that vide impugned order ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....versus Director General of 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 refer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were ad-idem that the matter can be remanded back to the authority for consideration 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 26.09.2012 passed b....