MAHAVIRA FOUNDATION Vs. DIRECTOR GENERAL OF INCOME TAX

JUDGEMENT

(1.) These are two writ petitions filed by Mahavira Foundation under Article 226/227 of the Constitution of India. In WP(C) No. 13620/2009 the petitioner seeks the quashing of the impugned order dated 29th July, 2009 passed by the Director General of Income Tax (Exemption), Delhi by which he refused to grant approval to the petitioner under Section 10(23C)(vi) of the Income Tax Act, 1961 (hereinafter referred to as the "Act"). WP(C) No. 5113/2010 is directed against the order passed on 8th May, 2010 by the DGIT(E) under Section 154 of the Act by which the approval granted to the petitioner by order dated 19th March, 2010 under Section 10(23C)(vi) of the Act was treated as non-est.

(2.) The petitioner is a society registered on 27th February, 1978 under the Societies Registration Act, 1860 in the name of "Mahavira Foundation". It is engaged in imparting education and runs a school in Delhi by the name Mahavir Senior Model School for the past 25 years or more. It is being regularly assessed under the Act in respect of its returns filed with the Trust Ward-IV at New Delhi. The petitioner is also registered under the Act under Section 12A of the Act vide certificate dated 21st July, 1978. In respect of the amounts received as donations by the petitioner, it has been granted exemption under Section 80G of the Act from time to time and the latest of such certificates is dated 25th July, 2008 which was valid upto 31st March, 2011.

(3.) By order dated 6th September, 2004, the petitioner has already been granted exemption under Section 10(23C)(vi) of the Act upto and including the assessment year 2004-05 by the DGIT(E). Before the aforesaid years, the petitioner has always been granted exemption under the aforesaid Section. It is stated that the petitioner?s application for the approval under the aforesaid Section for the assessment years 2005- 06 to 2007-08 is pending.