NAVODAYA EDUCATION TRUSTKAR Vs. UNION OF INDIA

JUDGEMENT

(1.) The first petitioner - Navodaya Education Trust and Shri. Sunki Rajender Reddy and three others being the Trustees of the petitioner No.1 - Trust have filed these writ petitions in this Court on 20/01/2018 aggrieved by the order passed by the Respondent Director General of Income Tax (Inv.), Bengaluru, dated 21/12/2017 under Section 10(23-C)(vi) of the Income Tax Act, 1961 ('Act' for short), withdrawing the approval granted to the said petitioner - Trust for exemption under Section 10(23-C)(vi) of the Act vide Certificate, Annexure B dated 18/04/2007, as apparently no alternative remedy by way of an appeal was available to the petitioner Trust against the said order.

(2.) The facts leading to filing of the present writ petitions in a nutshell are like this:-

(3.) The petitioner Trust situate at Mantralayam Road, Raichur, is said to be running 13 Educational Institutions including a Medical College, a Dental College, an Engineering College, a School and other Colleges at its Campus located in the Main Road, Raichur, Karnataka, under the Trust Deed dated 11/12/2009. It was granted exemption from payment of Income Tax under the Certificate issued by the Commissioner of Income Tax vide Annexure B dated 18/04/2007 under Section 12-AA (1) of the Act.