Patna High Court
Vishwa Budha Parishad vs Commissioner Of Income-Tax And Ors. on 5 May, 2003
Equivalent citations: [2003]264ITR357(PATNA)
Author: R.S. Garg
Bench: R.S. Garg
JUDGMENT
1. The present writ application has been filed by the petitioner challenging the order dated December 17, 1999, passed by the Commissioner of Income-tax, by which the application filed by him for renewal of exemption under Section 80G(5) of the Income-tax Act, 1961, has been rejected after coming to a definite finding that the institution has made very low expenses out of the total donation received under Section 80G(5) of the Act.
2. After perusal of the materials on record, this court does not find any reason to interfere with the order in exercise of writ jurisdiction. Accordingly, this writ application is dismissed.