LITTLE ANGELS EDUCATION SOCIETY Vs. UNION OF INDIA

JUDGEMENT

(1.) This order will dispose off both writ petition Nos.1061 and 1288 of 2020.

(2.) We have heard Dr. K. Shivaram, learned senior counsel for the two petitioners and Mr. Sham Walve, learned standing counsel revenue for the respondents.

(3.) In Writ Petition No.1061 of 2020, Little Angels Education Society, Santacruz (West), Mumbai is the petitioner whereas in Writ Petition No.1288 of 2020, Rev. C. F. Andrews Education Society, Santacruz (East), Mumbai is the petitioner. Both the petitioners are charitable trusts providing education to students belonging to middle class families through various schools situated in Mumbai. Both the petitioners are assessed to income tax under the Income Tax Act, 1961 (briefly 'the Act' hereinafter).