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$--5 & 6 HIGH COURT OF DELHI
I W.P.(C) 3951/2010
JD TYl'LER SCHOOL SOCIETY Petitioner
Through : Mr Arunabh Chowdluuy with Mr Vaibhav Tomar
I W.P.(C) 3951/2010
JD TYl'LER SCHOOL SOCIETY Petitioner
Through : Mr Arunabh Chowdluuy with Mr Vaibhav Tomar
VERSUS
Dim^CrOR GENERAL OF INCOME TAX AND ANR Respondents
Tlii'ough : Mr Kamal Sawhney with Mr Shashanlc Singh
Tlii'ough : Mr Kamal Sawhney with Mr Shashanlc Singh
AND
W.P.(C) 897/2012
J.D.TYTLER SCHOOL SOCIETY Petitioner
Through ; Mr Arunabh Chowdhury with Mr Vaibhav Tomar
J.D.TYTLER SCHOOL SOCIETY Petitioner
Through ; Mr Arunabh Chowdhury with Mr Vaibhav Tomar
VERSUS
DIRECTOR GENERAL OF INCOME TAX (EXE^ITON) AND ORS
Tlii-ough : Mr Kamal Sawhney with ' - Ml-Shashanlc Singh
Tlii-ough : Mr Kamal Sawhney with ' - Ml-Shashanlc Singh
CORAM:
HON'BLE MR .lUSTICE BADAR DURREZ AHMED HON'BI.E MR JUSTICE R.V.EASWAR s ORDER
09.01.2013 Respondents In these writ petitions the orders passed by the DGIT (lixemption) dated
30.11.2009 and 23.02.2011 pertaining to the assessment years 2008-09, 2009-2010 and the assessment year 2010-11, respectively, are impugned.
The learned counsel for the petitioner states that certain objects were found to be objectionable by the respondent and, as a result of which, the petitioner has been denied the exemption under Section 10 (23C) (vi) of the Income Tax Act, 1961. This
2013:DHC:6940-DB is the only issue that has been raised before us. The learned counsel for the petitioner states that the petitioner has amended its Memorandum of Association by removing the objectionable objects on 16.01.2012.
In these circumstances, he requests that the matter be remanded to the respondent for consideration of the petitioner's case afresh. Without making any observations as to the effect of the amendment, we set aside the impugned orders and remand the matters to the respondent for a consideration afresh in accordance with
These writ petitions stand allowed to the aforesaid extent.
JANUARY 09, 2013 SR BiffiAR DURREZ.AHMED, J R.V.EASWAR, J
2013:DHC:6940-DB
09.01.2013 Respondents In these writ petitions the orders passed by the DGIT (lixemption) dated
30.11.2009 and 23.02.2011 pertaining to the assessment years 2008-09, 2009-2010 and the assessment year 2010-11, respectively, are impugned.
The learned counsel for the petitioner states that certain objects were found to be objectionable by the respondent and, as a result of which, the petitioner has been denied the exemption under Section 10 (23C) (vi) of the Income Tax Act, 1961. This
2013:DHC:6940-DB is the only issue that has been raised before us. The learned counsel for the petitioner states that the petitioner has amended its Memorandum of Association by removing the objectionable objects on 16.01.2012.
In these circumstances, he requests that the matter be remanded to the respondent for consideration of the petitioner's case afresh. Without making any observations as to the effect of the amendment, we set aside the impugned orders and remand the matters to the respondent for a consideration afresh in accordance with
These writ petitions stand allowed to the aforesaid extent.
JANUARY 09, 2013 SR BiffiAR DURREZ.AHMED, J R.V.EASWAR, J
2013:DHC:6940-DB
JUDGMENT