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TMI Blog2009 (5) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... AWA L and R. R. AWASTHI JJ. Ravi Kant with R. S. Agarwal for the petitioner. R. K. Upadhyaya for the repodent. JUDGMENT 1. By means of the present writ petition filed under article 226 of the Constitution of India, the petitioner seeks a writ, order or direction in the nature certiorari quashing the order dated October 25, 2007, passed by the Chief Commissioner of Income-tax, Allahabad, filed as annexure 6 to the writ petition, and other consequential reliefs. 2. Bi!iefly stated the facts giving rise to the present writ petition are as follows : 3. According to the petitioner, Ewing Christian College Society was constituted some times in the year 1902 and runs educational institutions in the State of Uttar Prades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned standing counsel appearing for the respondent. 6. Learned counsel for the petitioner submitted that from a perusal of the impugned order dated October 25, 2007, passed by the Chief Commissioner of Income-tax, Allahabad, filed as annexure 6 to the writ petition, it would be dear that the Chief Commissioner of Income-tax has misdirected himself while rejecting the application which is based on wholly irrelevant material and consideration. According to him, under clause (vi) of sub-section (23C) of section 10 of the Act, the only requirement for granting registration certificate is that the institution is existing solely for educational purpose and not for the purpose of profit. The Chief Commissioner of Income-tax has not adverted him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the church and the nation would not mean that the educational institution is not existing solely for educational purpose. Our view stands fortified by the decision of the apex court in American Hotel and Lodging Association Educational Institute [2008] 301 ITR 86 in which the apex court has held as follows (page 107) : "32. Having analysed the provisos to section 10(23C) (vi) one finds that there is a difference between stipulation of conditions and compliance therewith. The threshold conditions are actual existence of an educational institution and approval of the prescribed authority for which every applicant has to move an application in the standardized form in terms of the first proviso. It is only if the pre-requisite condition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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