LAURA ENTWISTLE Vs. UOI

JUDGEMENT

(1.) THE petitioner, an educational institution, involved in imparting education and solely working for education purposes, invokes jurisdiction of this Court under Article 226 of the Constitution of India. THE petitioner had applied for grant of approval under Section 10(23C) (vi) of the Income Tax Act, 1961 (Act for short) for providing exemption, on 12th November, 1999. THE second respondent vide order dated 7th June, 2001, Annexure P-17, rejected the same by passing the following order:-

(2.) AN application for review was filed, which did not meet with success.

(3.) FIRST, we shall advert to the issue with regard to the maintainability of the application for review and delay. On a scrutiny of the application, it is noticed that the same was made in 2001 and was rejected by the second respondent in December, 2008. We have been apprised that the assessment orders have been framed in respect of the assessment years and tax has been levied and installments have been fixed by the authorities. Needless to say, if the approval is granted, the same will certainly enure to the benefit of the assessee-petitioner. Thus, the issue as regards the maintainability of the review is kept open.