- (1.) The petitioner is society registered under the Socieities Registration Act with the Registrar of Societies, U.P. vide Registration Certificate No.375/2001-02 dated 13.7.2001 valid upto 31.7.2006. The certificate was renewed on 19.12.2006 for a period of 5 years w.e.f. 31.7.2006. The society is running an educational institution by the name of C.P. Vidya Niketan Inter College at Kaimganj, Distt. Farrukhabad for students from Class-6 to Class-12 recognised by the U.P. Madhyamik Shiksha Parishad, Allahabad.
(2.) The society is registered with Income Tax Department as an association of persons with PAN No.AAAAC1150G and has been granted a registration certificate under Section 12A of the Income Tax Act. The society is regularly assessed to 'Nil' income by the Assessing Authority from 2003-04 to 2007-08. The returns filed by the society have been accepted regularly under Section 143 (1) of the Act.
(3.) By this writ petition the petitioner has prayed for quashing the order dated 27.5.2011 passed by the Chief Commissioner of Income Tax, Ghaziabad rejecting the petitioner-society's application for exemption under Section 10 (23C) (vi) of the Act, and for a direction to the Chief Commissioner of Income Tax, Ghaziabad to issue the approval under Section 10 (23C) (vi) to the petitioner in terms of its application dated 5.5.2010.;