Rajive Bhalla, J. - (1.) The petitioner prays for issuance of a writ in the nature of certiorari, setting aside orders dated 15th September, 2011 and 13th October, 2011, passed by the Chief Commissioner of Income Tax, Haryana, Panchkula, whereby applications dated 30th March, 2008 and 11th October, 2010, filed by the petitioner have been dismissed, being barred by time.
(2.) Counsel for the petitioner submits that the petitioner is a society, duly registered under the Societies Registration Act, 1860 and for the purposes of Sec. 10 (23 C) (vi), was granted exemption from payment of tax for, assessment year 2007 -08, vide order dated 22nd February, 2008 (Annexure P -4), passed by Chief Commissioner of Income Tax, Haryana, Panchkula. The petitioner filed an application on 30th March, 2008 seeking exemption for assessment year 2008 -09 but instead of receiving a decision in that regard the petitioner was served with a notice under Sec. 147 of the Act, seeking to assess the petitioner to tax for assessment years 2008 -09, on the premise that no order has been passed under Sec. 10 (23C) (vi). The Assessing Officer, however, dropped assessment proceedings, when it was brought to his notice that the Central Board of Direct Taxes (hereinafter referred to as the 'CBDT') has issued Circular No. , dated 27.10.2010 clarifying that approval issued under Sec. 10 (23 C) (vi) shall be a one time approval valid till it is withdrawn, provided it is granted on or after 1st December, 2006. The petitioner filed an application to withdraw applications dated 30th March, 2009 and 11th June, 2010, but the Chief Commissioner ignored the circular and dismissed the applications as barred by time and held that the applicant is not entitled to exemption for assessment years 2008 -09 and 2009 -10.
(3.) Counsel for the petitioner further submits that though the circular was notified on 27th October, 2010, but as Clause (4) makes it applicable to exemption orders passed on or after 1st December, 2006, the exemption granted to the petitioner in the year 2007 -08 would remain in force as it has not been withdrawn.;