Sri Lakshmi Ammal Educational vs Director General Of Income Tax on 19 April, 2011

       

  

  

 
 
 IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:  19.4.2011

CORAM

THE HON'BLE MR.JUSTICE M.JAICHANDREN

Writ Petition No.9648 of 2011

1    SRI LAKSHMI AMMAL EDUCATIONAL          [ PETITIONER  ]
     TRUST  # 32  NEW TANK STREET,
	NUNGAMBAKKAM  
     CHENNAI 34  
	REP BY ITS MANAGING TRUSTEE 
	MR.SANDEEP ANAND


          Vs

1    DIRECTOR GENERAL OF INCOME TAX         [ RESPONDENT  ]
     (INVESTIGATION)  NEW INCOME TAX BUILDING  
	NO.46  OLD NO.108 MAHATHMA GANDHI ROAD  
	CHENNAI 34




	Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records on the file of the respondent in F.No.2097(6)/2010-11, dated 31.3.2011 relating to the assessment year 2010-2011 and quash the same.


		   For petitioner  :  Mr.P.S.Raman for 
					  	  senior counsel								  M/s.Philip George

		   For respondent  :  Mr.J.Narayanasamy



O R D E R

At this stage of the hearing of the writ petition, the learned senior counsel appearing on behalf of the petitioner had submitted that it would suffice if the impugned order of the respondent, dated 31.3.2011, is set aside and if the respondent is directed to pass a fresh order, with regard to the approval sought, under Section 10(23C)(vi) of the Income Tax Act, 1961, for the assessment year 2010-2011, in view of the audit report submitted on behalf of the petitioner, on 29.3.2011, in Form No.10B of the said Act.

2. The learned counsel appearing on behalf of the respondent, has no objection for such an order being passed by this Court.

3. In view of the submissions made by the learned counsels appearing on either side, the impugned order of the respondent, dated 31.3.2011, is set aside. The respondent is directed to pass orders, afresh, with regard to the request of the petitioner, for approval, under Section 10(23C) (vi) of the Income Tax Act, 1961, considering the audit report, dated 29.3.2011, in Form No.10B of the said Act, submitted on behalf of the petitioner, on merits and in accordance with law, as expeditiously as possible.

The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.

19.4.2011
lan

Index    : Yes/No
Internet : Yes/No

To:

1    DIRECTOR GENERAL OF INCOME TAX         
     (INVESTIGATION)  NEW INCOME TAX BUILDING  
	NO.46  OLD NO.108 MAHATHMA GANDHI ROAD  
	CHENNAI 34
M.JAICHANDREN J.,




lan











Writ Petition No.9648 of 2011



























19.4.2011