Law:

Section:

Section 80G of the Income-tax Act, 1961 - Deductions - Donations to certain funds, charitable institutions - Petitioner filed instant petition seeking direction to revenue to grant approval to it under section 80G - Revenue raised objection that petitioner's prayer could not be granted, since same was sub-judice before Tribunal - Whether in view of pendency of proceedings before Tribunal, it was not possible for Court to reach a final conclusion - Held, yes - Whether, therefore, instant petition was to be disposed of by giving direction to Tribunal to dispose of pending proceedings as early as possible - Held, yes. JUDGMENT A.K. Ganguly, J. - This writ petition has been filed by Kalinga Foundation Trust, which was heard along with the miscellaneous cases. On the factual aspect, there is a great deal of common area between the writ petition and those miscellaneous cases. In the course of argument it was admitted by learned counsel for the parties that save and except prayer No. (iii) nothing remains to be considered in the writ petition. The said prayer No. (iii) is set out below :- "(iii)after hearing the parties direct opposite party No. 1 to grant approval to the petitioner under section 80G of the Income-tax Act, and/or." 2. Learned counsel for the revenue submits that the said prayer No. (iii) cannot be granted since the same is subjudice before the Appellate Tribunal. 3. Learned counsel for the petitioner has referred to an order passed by the Commissioner of Income-tax (Appeals)-I, Bhubaneswar. In the said order, the relevant facts of the case which formed the subject-matter of miscellaneous cases were all considered and the Commissioner came to the conclusion that the Kalinga Award has earned an important place in the galaxy of International Awards. It was also held in that order that considering that fact the Central Government as well as the State Government have patronized the Kalinga Foundation…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492