2022 (4) TMI 1326

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....LA 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. YOUR LORDSHIPS may be pleased to admit and allow this Special Civil Application. B. YOUR LORDSHIPS may be pleased to declare, direct and hold that the impugned orders rejecting the request for exemption of Petitioner(s) Trust by Respondent No.2 in terms o....

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....t calls in question the legality and validity of the order dated 06.03.2020 passed by the CIT (Exemption), Ahmedabad under Section 10(23C)(vi) of the Income Tax Act, 1961 (for short 'the Act, 1961') whereby the CIT(Exemption) took the view that the writ applicant as a Public Charitable Trust, is not entitled to seek exemption. In other words, the writ applicant Trust had preferred an application i....