Urban Improvement Trust, ... vs Union Of India
2022 Latest Caselaw 10608 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17492/2019

Urban Improvement Trust, Bhilwara, Ajmer Road, Bhilwara Through Its Secretary, Urban Improvement Trust, Bhilwara.

----Petitioner Versus

1. Union Of India, Ministry Of Finance, Department Of Revenue, Central Board Of Direct Taxes (Ita-I Division), Govt. Of India, New Delhi Through The Deputy Commissioner Of Income Tax (Osd)

2. The Deputy Commissioner Of Income Tax, Ajmer Range, Ajmer.

3. The Assistant Commissioner Of Income Tax (Exemption), Circle, Jodhpur, Aayakar Bhawan, Paota C Road, Jodhpur.

----Respondents

For Petitioner(s) : Ms. Pratyushi Mehta. For Respondent(s) : Mr. Mukesh Rajpurohit, ASG.

Mr. Aidan Choudhary.

Mr. K.K. Bissa.

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR

Judgment / Order

17/08/2022

The petitioner UIT Bhilwara has approached this Court

through this writ petition with the following prayers:-

"1. The respondents may kindly be directed to decide the application filed by the petitioner dated 03.06.2015 (Annexure-1) and grant the petitioner exemption under Section 10(46) of the Act of 1961 and till that date payment of income tax may not be insisted on.

2. The notices dated 03.07.2019 (Annexure-10) may kindly be quashed and set aside."

(2 of 2) [CW-17492/2019]

Reply has been filed on behalf of the respondent Income Tax

Department admitting the assertion of the petitioner that its

application dated 03.06.2015 seeking exemption under Section

10(46) of the Income Tax Act, 1961 has still not been decided.

In view of the facts noted above, we feel that a direction

needs to be issued to the respondents to objectively consider and

decide the aforesaid application of the petitioner within a

stipulated time period.

Thus, the competent authority of the Income Tax

Department is directed to consider and decide the application

(Annexure-1) dated 03.06.2015 filed by the petitioner by passing

a reasoned order within a period of six weeks from today. Till such

application is decided, no coercive steps shall be taken against the

petitioner. In case, any adverse order is passed, the petitioner

shall be at liberty to challenge the same as per law.

With the above observations and directions, the instant writ

petition is disposed of. Stay application is also disposed of.

(KULDEEP MATHUR),J (SANDEEP MEHTA),J

63-Tikam/Prashant-

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