1974 (9) TMI 47

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....tioner is one G. Kuppuswamy Naidu Memorial Sports Trust, Kovilpatti. The trust is said to have been created under a deed of trust dated August 12, 1960, by one K. R. Appaswami Naidu, with the object of encouraging sports of all kinds, building stadia, maintaining play grounds and doing all such acts and things for the promotion of sporting activity of all kinds all over India in general and in Kov....

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....overnment of India may notify in the Official Gazette that the petitioner-trust was exempt from income-tax under the said section in the assessment year commencing from April 1, 1961, and subsequent assessment years. Though in the application the petitioner has sought the orders of the Government of India under section 10(23) of the Act, the Central Board of Direct Taxes has itself considered the ....

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....f India that the Central Government and the Central Board of Direct Taxes are two different authorities and, therefore, it is not open to the Central Board of Direct Taxes to exercise the power conferred by the statute on the Central Government. In this case the Central Board of Direct Taxes has purported to entertain the application filed by the petitioner under section 10(23) and deal with the s....

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.... orders of exemption from the Central Government under section 10(23) and that, therefore, application should have been forwarded to the Government of India for passing necessary orders under that section or the application should have been returned to the petitioner for presentation to the Central Government. It is true the Central Board of Direct Taxes could well have transmitted the application....