SADHU VASWANI CENTRE Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(2.) The writ applicant is a charitable Trust duly registered under the provisions of the Bombay Public Trust Act. The writ applicant calls in question the legality and validity of the order dtd. 6/3/2020 passed by the CIT (Exemption), Ahmedabad under Sec. 10(23C)(vi) of the Income Tax Act, 1961 (for short 'the Act, 1961') whereby the CIT(Exemption) took the view that the writ applicant as a Public Charitable Trust, is not entitled to seek exemption. In other words, the writ applicant Trust had preferred an application in Form 56-D electronically on 9/3/2019 seeking an approval under Sec. 10(23C)(vi) (via) of the Act, 1961. The CIT(Exemption) declined to grant such approval taking the view that the Trust is not existing solely for the educational purpose.

(3.) We have heard Ms. Kajal L. Dalwani, the learned counsel appearing for the writ applicant.