The Indian Institute Of Architects v. The Commissioner Of Income Tax(Exemptions) And 2 ORS

420-wp-932-2020.doc jsn

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 932 OF 2020 The Indian Institute of Architects

...Petitioner

Versus

The Commissioner of Income Tax (Exemptions) & Ors.

...Respondents

---------- Mr. Mandar M. Vaidya for the Petitioner.

Mr. Sham V. Walve with Mr. Pritish Chatterjee for the Respondents. ---------- by JITENDRA SHANKAR NIJASURE Date:

2021.09.15 16:06:11 +0530 JITENDRA SHANKAR NIJASURE CORAM : K.R. SHRIRAM & R.I. CHAGLA, JJ.

DATE : 13 SEPTEMBER, 2021.

ORDER :

1.

After petition was heard for sometime, the counsel for petitioner sought leave to withdraw the petition but requested that the CIT Appeals be directed to dispose of the appeal filed by the petitioner within shortest possible time.

2.

Mr. Vaidya states that petitioner is an Association of Architects and registered trust under the Bombay Public Trust Act, 1/2

420-wp-932-2020.doc 1950 and also with CIT (Exemptions) under Section 12AA of the Income Tax Act, 1961 and therefore, it would be helpful if the appeal is disposed of expeditiously.

3.

Mr. Vaidya submits that the income of the petitioner is exempted under section 11 of the Act as the income is derived from property held under trust for charitable purposes. 4.

Petition is dismissed as withdrawn. The Commissioner of CIT Appeals is directed to dispose of the appeal filed by the petitioner within three months from today after giving personal hearing to petitioner in accordance with rules prescribed thereof. We will hasten to add, we have not made any observations on the merits of the case. [R.I. CHAGLA J.] [K.R. SHRIRAM, J.] 2/2