- (1.)From the judgment and order dt. 27th May, 2013 of the Allahabad High Court in Civil Misc. Writ Petn. No. 1629 of 2010, Fateh Chand Charitable Trust v. CIT, 2013 357 ITR 604.
While entertaining the Special Leave Petition, this Court had confined the Special Leave Petition only to consider the following:

"....However, we find that in the impugned order of the High Court, a direction has also been given to the CIT to pass fresh reasoned order Under Section 12AA(3) of the Act, though the proceedings Under Section 12AA(3) of the Act had already been dropped by the CIT and this was not an issue before the High Court in the writ petition.

We issue notice only with regard to the challenge of this direction of the High Court to the CIT to pass a fresh reasoned order Under Section 12AA(3) of the Act and we stay this particular direction of the High Court to the CIT...."

We have heard learned Counsel for the parties to the lis.

(2.)After going through the records and in view of the peculiar facts and circumstances of the case, we are of the opinion that the High Court was not justified in issuing certain directions to the CIT including a direction to pass an order Under Section 12AA(3) of the I.T. Act. Therefore, we delete that portion of the order passed by the High Court, including certain observations and remarks made therein against the Petitioner-trust.
The Special Leave Petition is disposed of accordingly.