9911796707
TMI Blog2015 (8) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the third proviso. We find that it is an admitted fact in the present case that the petitioner exists solely for educational purposes and not for the purposes of profit. These are the only requirements for grant of approval and, therefore, in the same manner as in the case of Digember Jain Society (2009 (10) TMI 61 - DELHI HIGH COURT) we issue a writ of mandamus directing the respondents to grant approval to the petitioner under Section 10(23C)(vi) of the said Act for the Assessment years 1999-2000 to 2001-02. However, we are making it clear that as the assessments for the three years in question are open, the Assessing Officer can certainly go into the question as to whether the conditions stipulated in the third proviso and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt by way of a writ petition which was decided on 20.01.2011. In that order it was specifically indicated that the order dated 07.06.2011 passed by the CBDT is set aside and the question of approval was to be re-examined by the CBDT in the light of the Supreme Court decision in the case of American Hotel and Lodging Association Educational Institution v. CBDT: 301 ITR 86 (SC). The said decision of the Supreme Court has been relied upon by another Division Bench of this court in Digember Jain Society For Child Welfare v. Director General of Income-Tax (Exemptions): 329 ITR 459 (Delhi), where it has been held that by virtue of the Supreme Court decision in American Hotel and Lodging Association (Supra) it has been clarified that the amended p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled in American Hotel and Lodging Association (Supra). 3. Third, we may also take note of the fact that despite the setting aside of the assessment orders as noted above by the Income Tax Appellate Tribunal, the Assessing Officer, without waiting for the decision of the CBDT, passed fresh assessment orders which ultimately were set aside by the Bombay High Court by an order dated 12.11.2013. In the course of those proceedings the Bombay High Court had given specific directions that the CBDT should decide the issue of grant of approval under Section 10(23C)(vi) without being influenced by the assessment orders. 4. We have heard the learned counsel for the parties. On going through the impugned order, we find that the CBDT has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this court has not been followed by the CBDT in the sense that it has not decided the case in terms of the decision of the Supreme Court in American Hotel and Lodging Association (Supra). That decision is clear and has also been applied by this court in Digember Jain Society (Supra). Yet the CBDT has taken a view that the decision of the Supreme Court in American Hotel and Lodging Association (Supra) was rendered on its peculiar facts and did not lay down any general principles of law or procedure. Once again, we are unable to understand as to how the CBDT could have even made such a remark when this court had directed that the decision of the Supreme Court in American Hotel and Lodging Association (Supra) would have to be taken into ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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