2020 (12) TMI 572

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.... 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 quashed. (ii) for a direction to the respon....

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...... (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 the petitioner's claim for gr....

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....s. 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 other decisions rendered by Hon'ble the Apex Court in Islamic Academy of Educa....

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....rtunity 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 by Chief Commissioner of Income Tax-I, Patna in F.No.CCIT/Pat/Tech-II/10(23C)(vi) & (via)/12-13, titled as Bihar Combined....