2009 (5) TMI 31

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....son Bara, Advocates, for the appellant. Ms. Prem Lata Bansal, Mr. M.P. Gupta, Mr. Sanjeev Rajpal and Ms. Anshul Sharma, Advocates, for the respondent. ORDER 1. This writ petition assails the order of the Director General Income Tax (Exemptions), Delhi passed on 30.01.2009 (in short Director General ). By the said order the petitioner's application for renewal of exemption under Section 10....

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....ing the C.B.S.E. examination through these two schools. For this purpose the petitioner claimed that it had incurred teaching expenses. 3. Unfortunately, the manner of payment or accounting is not only dubious but is also made deliberately complex. The petitioner claims that it had withdrawn amounts, credited to its principal, and thereafter paid sums to these two schools in cash. The petitione....

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....rawal of amounts, and at times curiously in the name of the Headmistress of Jawahar Public School, without requisite receipts of the recipient and consequently the vouchers filed were false; issued only to cover up siphoning of funds. Thus taking recourse to the 3^rd proviso to Section 10(23C) the Director General rejected the application for renewal for exemption on the ground that the petitioner....

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....infraction would be of the two other schools which should not logically or otherwise visit the petitioner with the dire consequences of being denied exemption under Section 10(23C)(vi). 5. We are unable to accede to the submissions made by Mr Syali. The responsibility for maintaining proper accounts rests exclusively with the petitioner. This is not a case where the petitioner had either filed ....