Allahabad Court January 2015 Judgments

Allahabad Young Mens Christian Association Vs. Chief Commissioner of I ...

Court: Allahabad

Satish Chandra, J. 1. By this writ petition the petitioner-assessee has assailed the order dated 25.03.2009 passed by the Chief Commissioner of Income Tax, Allahabad (hereinafter referred as CCIT), whereby he has refused the registration of the petitioner-assessee under Section 10(23C)(vi) of the Income Tax Act. 2. The brief facts of the case are that the petitioner-assessee is a registered society registered under the Societies Registration Act, and is running a school namely "YMCA Centenary School". The Society presently has only two objects as per record and the same are as under : "1. To control, run and manage educational institutions for imparting education to students right from the Nursery level to College level. 2. To establish and manage educational institutions and to construct or acquire and run or manage hostels for boys and students of our college for furtherance of their education." 3. The petitioner-assessee has applied for the Registration under Section 10(23C)(vi) of ...