Dr. S.K. Burman Charitable Trust vs Director Of Income Tax ...
2004 Latest Caselaw 263 Del

Citation : 2004 Latest Caselaw 263 Del
Judgement Date : 12 March, 2004

Delhi High Court

Dr. S.K. Burman Charitable Trust vs Director Of Income Tax ... on 12 March, 2004

Equivalent citations: (2004) 189 CTR Del 117

Bench: B Patel, B D Ahmed

JUDGMENT

1. The Director of IT (Exemption), New Delhi, vide order dt. 31st Oct., 2003, disposed of an application filed under Section 80G(5) of the IT Act, 1961. The grievance made before the Court is that the application has not been decided by giving a finding either in the affirmative or in the negative. It is true that instead of recording any conclusive fining the order passed is--"since the reply of the applicant is not complete, it does not explain the infirmity pointed out above; the application is filed."

2. Thus, it is very clear that the application is not conclusively disposed of... In these circumstances, it would be open to the petitioner to approach the competent authority with necessary material to satisfy the said authority and after considering the matter, the competent authority shall pass the order in accordance with law. With these directions this petition stands disposed of.