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JUDGMENT Ajay Kumar Mittal, J. - Challenge in this petition filed under articles 226/227 of the Constitution of India is to the order dated September 26, 2013, annexure P.7 passed by respondent No. 3-Director General of Income-tax (Inv.) declining exemption/approval to the petitioner society under section 10(23C)(vi) of the Income-tax Act, 1961 (in short, "the Act"). 2. A few facts relevant for the decision of the controversy involved, as narrated in the petition, may be noticed. The petitioner is a society registered in Punjab. It is having one institution, namely, St. Kabir Convent School established for accomplishment of the intention and the object of imparting education to 1455 students of all religions, castes and creeds and employing about 92 persons consisting of teaching and non- teaching staff For six assessment years, namely, 2003-04 to 2007-08, 2010-11, the assessment has been completed treating the petitioner as to nil chargeable income. The petitioner filed an application in Form No. 56D, annexure P.2 for the assessment year 2012-13 onwards for exemption under section 10(23C)(vi) of the Act on September 26, 2012, annexure P.2. Thereafter, notices dated May 10, 2013, and August 14, 2013, were issued to the petitioner, annexures P.3 and P.5, respectively. The petitioner submitted replies dated May 10, 2013, and August 14, 2013, annexure P.4 and P.6, respectively, to the notices. After examining the matter, the Director General of Income-tax (Inv) passed the impugned order dated September 26, 2013, annexure P.7 rejecting the application under section 10(23C)(vi) of the Act on the ground that the rules of the society did not provide for the method of application of funds in the case of dissolution of the society at the time of filing of the application Hence, the present petition. 3. We have heard learned counsel for the parties and perused the record. 4. Learned counsel for the petitioner submitted that the Director General of Income-tax (Inv.) had declined the request of the petitioner for exemption/approval under section 10(23C)(vi) of the Act for the assessment year 2012-13 on the ground that in the trust deed, nothing had been provided regarding…

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