SHRI MAHAVIR STHAN NYAS SAMITI, MAHAVIR MANDIR, PATNA THROUGH ITS SECRETARY KISHORE KUNAL, MAHAVIR MANDIR, NEAR PATNA JUNCTION, P.S. Vs. UNION OF INDIA THROUGH CHIEF COMMISSIONER INCOME TAX, CENTRAL REVENUE BUILDING, PATNA

JUDGEMENT

(1.) Heard learned counsels for the petitioners in all the three writ petitions and learned counsels for the Income-tax Department and for the Bihar State Board Of Religious Trust.

(2.) All the three writ applications raise several common issues and they have, accordingly, been heard together and are being disposed of by this common order.

(3.) In C.W.J.C. No.20698 of 2010, the petitioner-Shri Mahabir Sthan Nyas Samiti has sought quashing of the order of the Commissioner of Income Tax-1 dated 29.09.2010, by which the application of the petitioner for renewal of grant of exemption under Sec. 80G of the Income-tax Act, 1961 (In short the Act ) has been refused holding that the assessee-trust does not fulfil the condition laid down in sub-section 5 (iii) of Sec. 80G of the Act. The prayer is also to quash the notice dated 13.12.2010 issued by the CIT-1, Patna as to why the registration granted under Sec. 12AA of the Act to the Trust should not be cancelled. The further challenge is to the order dated 27.03.2014 passed by the CIT-1, Patna under Sec. 263 of the Income Tax Act holding that for the assessment year 2009-10, the Assessing Officer failed to make investigation/enquiry which he was legally bound to make during the course of assessment, making the order erroneous and prejudicial to the interest of revenue and accordingly set aside the assessment order under Sec. 143 (3) dated 28.11.2011 with a direction to pass an order afresh de novo in accordance with law after allowing opportunity to the assessee.