INSTITUTION OF ENGINEERS (INDIA) Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ petition, the Petitioner stated to be an organization duly recognized by the Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India (for short the "Department") has challenged the order dated September 30, 2009 passed by the Central Board of Direct Taxes rejecting the application for approval Under Section 35(1)(ii) of the Income-tax Act, 1961 (for short "the Act"), on the ground that though the mode of application for renewal of recognition by the Council for Scientific and Industrial Research and the manner of exemption before the income-tax authorities are similar and though the Petitioner has been accorded recognition by the Department from April 1, 2010 to March 31, 2013, however, the Central Board of Direct Taxes has turned down the application for renewal of approval by passing a cryptic order though necessary papers, documents, articles and publications, as sought for by the authorities, were furnished. Further, though under the Act the Central Government is the authority to grant approval, however, an undisclosed "prescribed authority" has passed the impugned order. Moreover, as the application has been rejected, the Petitioner was entitled to be heard.

(2.) Learned advocate appearing on behalf of the Revenue submits that the order under challenge is just and proper.

(3.) In order to appreciate the issue it is necessary to set out the order under challenge, which is as under: