- (1.) BY means of the present writ petition filed under Article 226 of the Constitution of India, the petitioner seeks a writ, order or direction in the nature certiorari quashing the order dated October 25, 2007, passed by the Chief Commissioner of Income -tax, Allahabad, filed as annexure 6 to the writ petition, and other consequential reliefs.
(2.) BRIEFLY stated the facts giving rise to the present writ petition are as follows: According to the petitioner, Ewing Christian College Society was constituted some times in the year 1902 and runs educational institutions in the State of Uttar Pradesh. One of the institutions, namely, Ewing Christian College, Allahabad, has been identified by the University Grant Commission as a college with potential and excellence. It is a constituent college of the University of Allahabad and has been granted status of an autonomous college. Under Section 10(23C)(vi) of the Income -tax Act (hereinafter referred to as 'the Act'), all educational institutions existing solely for educational purposes and not for purpose of profit are exempt from income -tax. The requirement is that the institution has to make an application before the Chief Commissioner of Income -tax for grant of a certificate of registration. The petitioner has applied in the prescribed proforma on October 26, 2006, giving the details. However, the application has been rejected by the Chief Commissioner of Income -tax, vide order dated October 25, 2007, on the ground that the purpose for which the society has been established are religious in nature and consequently the society cannot be said to exist solely for the purpose of education.
(3.) COUNTER and rejoinder affidavits have been exchanged between the parties. With the consent of the learned Counsel appearing for the respective parties, this writ petition is being heard and decided finally at the admission stage itself in accordance with the Rules of the court.;