Vishwa Budha Parishad Vs. Commissioner of Income-tax and ors. - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/137752 |
| Subject | ;Direct Taxation |
| Court | Patna High Court |
| Decided On | May-05-2003 |
| Case Number | C.W.J.C. No. 2774 of 2000 |
| Judge | Nagendra Rai and R.S. Garg, JJ. |
| Acts | Income Tax Act, 1961 - Sections 80G and 80G(5) |
| Appellant | Vishwa Budha Parishad |
| Respondent | Commissioner of Income-tax and ors. |
| Disposition | Writ application dismissed |
Excerpt:
- 1. the present writ application has been filed by the petitioner challenging the order dated december 17, 1999, passed by the commissioner of income-tax, by which the application filed by him for renewal of exemption under section 80g(5) of the income-tax act, 1961, has been rejected after coming to a definite finding that the institution has made very low expenses out of the total donation received under section 80g(5) of the act. 2. after perusal of the materials on record, this court does not find any reason to interfere with the order in exercise of writ jurisdiction. accordingly, this writ application is dismissed.
Judgment: 1. The present writ application has been filed by the petitioner challenging the order dated December 17, 1999, passed by the Commissioner of Income-tax, by which the application filed by him for renewal of exemption under Section 80G(5) of the Income-tax Act, 1961, has been rejected after coming to a definite finding that the institution has made very low expenses out of the total donation received under Section 80G(5) of the Act.
2. After perusal of the materials on record, this court does not find any reason to interfere with the order in exercise of writ jurisdiction. Accordingly, this writ application is dismissed.