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2022 (4) TMI 1326

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..... The appeal would lay before the Income Tax Appellate Tribunal. We relegate the writ applicant to avail the alternative remedy of statutory appeal before the Tribunal. We may clarify that the writ application was filed in the Registry of this High Court some time in the year 2020 i.e. during the lockdown period of pandemic. The Registry notified it for admission today before this Court. In such .....

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..... / 15 / 2019-20/ 1026213801(1) dated 06.03.2020 (at Annexure-A) is illegal, invalid and may please be quashed and set aside. C. YOUR LORDSHIPS may be pleased to appropriate writ, direction, order to issue the Respondent(s) to grant approval of exemption to the Petitioner Trust under section 10(23C) of the Act; to the Petitioner Trust. as claimed in application dated 09.03.2019. D. Pendin .....

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..... ectronically on 09.03.2019 seeking an approval under Section 10(23C)(vi) (via) of the Act, 1961. The CIT(Exemption) declined to grant such approval taking the view that the Trust is not existing solely for the educational purpose. 3. We have heard Ms. Kajal L. Dalwani, the learned counsel appearing for the writ applicant. 4. We take notice of the fact that the impugned order is an appealable .....

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