Bombay High Court
Breach Candy Hospital Trust vs The Chief Commissioner Of Income Tax And ... on 15 June, 2021
Author: G. S. Kulkarni
Bench: Sunil P. Deshmukh, G. S. Kulkarni
24wp740-21grp.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.740 OF 2021
Breach Candy Hospital Trust ..Petitioner
Versus
The Asstt.Commissioner of Income Tax
Exemption Circle-1 and ors.. ...Respondents
with
WRIT PETITION NO.1051OF 2013
Breach Candy Hospital Trust ..Petitioner
Versus
Chief Commissioner of Income Tax ...Respondent
with
WRIT PETITION NO.2462 OF 2010
Breach Candy Hospital Trust ..Petitioner
Versus
THE Chief Commissioner of Income Tax & Anr. ...Respondents
.....
Mr.Jehangir Mistri, Senior Advocate with Fenil Bhatt, Amit Mehta,
Nachiket Patil i/b. Mahimtura & Co., for the Petitioner.
Mr.Suresh Kumar, for the Respondents-Revenue.
.....
CORAM :- SUNIL P. DESHMUKH &
G. S. KULKARNI, JJ.
DATE: 15 June 2021
---
P.C.:
Amendment allowed as per the schedule in Writ Petition no.1051 of 2013. Amendment be carried out within one week from today.
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24wp740-21grp.doc
2. Learned Counsel for the petitioners points out that pursuant to re-substituted proviso to Section 10(23C) of the Income Tax Act, application for re-registration is to be filed by 30 June 2021, however, having regard to the matters with regard to approval are pending litigation, the approval in the case of petitioner as required for re-registration is not possible and the application is not being received on Website/portal of the department.
3. Having regard to the pending litigation and reliefs operating, we deem it appropriate, that without prejudice to the rights and contentions of the parties, the petitioner be permitted to lodge an application as per the first proviso to Section 10(23C) in paper form.
4. Needless to observe that such submission of the application by the petitioner shall be subject to the outcome of the present proceedings.
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