- (1.) This appeal has been filed by the appellants aggrieved by the order dated 24.11.2011 passed by the learned Single Judge in S.B. Civil Writ Petition No.11799/2010, whereby the writ petition filed by the respondent-Trust was allowed and the order dated 27.1.2010 passed by the Chief Commissioner of Income Tax ('the CCIT') under Section 10(23C) of the Income Tax Act, 1961 ('the Act') was set aside and the authority was left free to decide afresh the proceedings for assessment year 2008-09 and onwards till assessment year 2010-11 by passing fresh speaking order after affording opportunity of hearing to the Trust.
(2.) Brief facts of the case are that the writ petitioner-Trust, a public charitable educational Trust registered under the provisions of the Rajasthan Public Trust Act, 1959, filed writ petition before this Court with the averments, inter-alia, that the Trust was established in the year 2006 solely for educational purpose and since its inception; and was imparting education in several of its institutions. To indicate the main objects of the Trust, a copy of the Trust deed was filed with the writ petition. It was further stated that the Trust applied for and was registered under the provisions of Section 12A(a) of the Act for availing exemption under Sections 11 and 12 thereof. The registration was granted on 13.2.2007 from the date of inception of the Trust i.e. 29.9.2006. It was then stated in the petition that on 9.1.2009, the Trust filed an application seeking exemption of its income under Section 10(23C)((vi) of the Act. After exchange of several letters between the Trust and the authorities whereby several queries were raised and the same were answered, the application of the Trust was rejected by the order dated 27.1.2010, inter-alia, on the ground that the Trust was not satisfying the essential conditions for exemption under Section 10(23C). It was also pointed out in the writ petition that for the assessment year 2010-11 and onwards, the Trust has been granted approval under Section 10(23C)(vi) of the Act.
(3.) The order of rejection was challenged on several grounds.;