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       ITEM NO.14                                   COURT NO.5                         SECTION IX

                                     S U P R E M E C O U R T O F                   I N D I A
                                             RECORD OF PROCEEDINGS

       SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 21040/2018

       (Arising out of impugned final judgment and order dated 25-09-2017
       in ITA No. 228/2015 passed by the High Court Of Judicature At
       Bombay)

       COMMISSIONER OF INCOME TAX (EXEMPTIONS)                                            Petitioner(s)

                                                             VERSUS

       BHARATI VIDYAPEETH CHAIRMAN                                                        Respondent(s)

       (FOR ADMISSION and I.R. and IA No.81347/2018-CONDONATION OF DELAY
       IN FILING)

       Date : 13-07-2018 This petition was called on for hearing today.

       CORAM :
                             HON'BLE MR. JUSTICE A.K. SIKRI
                             HON'BLE MR. JUSTICE ASHOK BHUSHAN

       For Petitioner(s)                    Mr. A.N.s. Nadkarni, ASG
                                            Mr. D.L. Chidananda, Adv.
                                            Mr. Zoheb Hossain, Adv.
                                            Mrs. Anil Katiyar, AOR






       For Respondent(s)

                              UPON hearing the counsel the Court made the following
                                                 O R D E R

                         Delay condoned.

                         Proceedings were initiated and tax was imposed against the

       respondent               on    the     ground    that       the     exemption       granted   to   the

       respondent under Sections 11 and 12 of the Income Tax Act has been

       withdrawn. That order was challenged and the Income Tax Appellate

       Tribunal
Signature Not Verified
                              ("ITAT")        set     aside        the     order     and     restored     the
Digitally signed by
SUSHIL KUMAR
RAKHEJA
Date: 2018.07.13

       registration. On that basis, the High Court has set aside the
16:35:31 IST
Reason:









       assessment               order    as    well     on     the       ground    that     the   respondent

       continues to enjoy the exemption granted under Sections 11 and 12
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of the Income Tax Act.

    The submission of the learned Additional Solicitor General

that the Order of the ITAT restoring the registration has been

challenged and the matter is pending in the High Court. In case,

the said appeal is decided in favour of the Department and the

registration is cancelled, it would be open to the petitioner to

take further steps in this matter in accordance with law.

    The Special Leave Petition is, accordingly, disposed of.

    Pending applications, if any, shall also stand disposed of.




(SUSHIL KUMAR RAKHEJA)                            (RAJINDER KAUR)
COURT MASTER (SH)                                  BRANCH OFFICER