2018 (9) TMI 2169

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....p Goyal, Advocate For The Respondent : Mr. Denesh Goyal, Sr. Standing Counsel ORDER AJAY KUMAR MITTAL, J. 1. This writ petition has been filed under Articles 226/227 of the Constitution of India for issuance of a writ in the nature of certiorari for quashing the order dated 30.5.2012 (Annexure P-10) passed by the respondent rejecting the application dated 26.9.2009 (Annexure P-3) filed....

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..... Since it had been for educational purposes and not for the purposes of earning profit, the petitioner was entitled to exemption under Section 10 (23C)(vi) of the Act. The petitioner vide application dated 26.9.2009 (Annexure P-3) applied for exemption under Section 10(23C)(vi) of the Act from the assessment years 2009-10 and onwards along with the requisite documents. In response thereto, the In....

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....'s writ petition being Civil Writ Petition No. 8258 of 2009 for the assessment years 2005-06 to 2008- 09. Vide letter dated 27.12.2011 (Annexure P-8), the petitioner was directed to appear before the respondent on 9.1.2012. In response thereto, the counsel for the petitioner filed written submissions dated 25.5.2012 (Annexure P-9) along with the relevant documents. However, the respondent vide....

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....isvesvaraya Technological University v. Assistant Commissioner of Income Tax (2014) 362 ITR 279 which was affirmed by the Apex Court in Visvesvaraya Technological University v. Assistant Commissioner of Income Tax (2016) 384 ITR 37 (SC). 6. Besides the aforesaid, both the parties had also relied upon the proposition of law laid down by this Court in Commissioner of Income Tax, Jalandhar-I, Jala....