Model School, Dalmia Nagar, An English Medium Co- Educational Senior Secondary School v. Union Of India Through Its Finance Secretary,

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.9724 of 2021 ====================================================== Model School, Dalmia Nagar, An English Medium Co- Educational Senior Secondary School Affiliated to C.B.S.E. New Delhi, Having office and school premises at Dalmia Nagar, P.P.C.L. Colony, Rohtas, Post office and police station - Rohtas, District- Rohtas represented through its Secretary Sri Dhanjee Prasad Singh aged about 53 years son of Jagnarayan Singh Resident of Sanath Bigha, Mathurapur, Rohtas, Police station- Rohtas, District - Rohtas, Bihar.

... ... Petitioner/s

Versus

1.

Union of India through its Finance Secretary, Ministry of Finance, Government of India, New Delhi.

2.

Chief Commissioner of Income Tax, Patna, Government of India, Ministry of finance, Income tax department, Patna.

3.

Commissioner of Income tax (Exemption), Government of India, Ministry of finance, Income tax department, Patna.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Vikash Kumar Mr. Anil Kumar Singh, Advocates For the Respondent/s :

Mr. Dr. K.N. Singh (Asg) Ms. Archana Sinha, Mr. Anshuman Singh, Advocates ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE S. KUMAR) (The proceedings of the Court are being conducted through Video Conferencing and the Advocates joined the proceedings through Video Conferencing from their residence.) Date : 22-07-2021 Heard learned counsel for the parties.

Petitioner has prayed for following relief:- "For issuance of appropriate writ / order / direction commanding the respondents authority to register the Model School, Dalmia Nagar, Rohtas charitable or religious trust or institution under clause (aa) or clause (ab) of sub section

(1) of Section 12A of the Income Tax Act, 1961.

Patna High Court CWJC No.9724 of 2021 dt.22-07-2021 2/2 It is submitted by learned counsel for the Revenue that the action for registration under Section 12 AA of I.T. Act will be taken as per provisions made under the I.T. Act within the stipulated time.

In view of the submissions made above, this writ petition is, accordingly, disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) Sanjay/- AFR/NAFR NAFR CAV DATE NA Uploading Date Transmission Date NA