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2008] 305 ITR 386 [2010] 186 TAXMAN 321 (GUJ.) HIGH COURT OF GUJARAT Gujarat JHM Hotels Ltd.* v. Director General of Income-tax (Exemption) D.A. MEHTA AND H.B. ANTANI, JJ. SPECIAL CIVIL APPLICATION NO. 4192 OF 1997 JUNE 30, 2008 Section 80-IA of the Income-tax Act, 1961, read with rule 18BBC of the Income-tax Rules, 1962 - Deductions - Profits and gains from infrastructure undertakings - Whether for purpose of granting approval under section 80-IA(4)(iii), prescribed authority, under rule 18BBC(2), is only required to consider whether conditions stipulated in clauses (a), (b) and (c) of sub-rule (2) stand satisfied; prescribed authority has no further discretion once conditions are shown to have been satisfied - Held, yes - Assessee-company was running a hotel in Surat - It made an application for approval of its hotel under provisions of section 80-IA(4)(iii), read with rule 18BBC and also furnished all relevant details and certificates issued by tourism authorities before prescribed authority - Prescribed authority rejected application on ground that assessee did not fulfil pilgrimage test - Whether since documents furnished by assessee made it very clear that it had fulfilled all necessary conditions laid down under provisions of Act and rules, order of prescribed authority deserved to be set aside and assessee was entitled to approval as claimed - Held, yes FACTS The assessee-company was running a hotel in Surat. It made an application for approval of its hotel under the provisions of section 80-IA(4)(iii) read with rule 18BBC and also furnished all relevant details and certificates issued by tourism authorities before the prescribed authority. The Director of Tourism, Government of Gujarat had issued a certificate to the assessee for the purpose of grant of approval under section 80-IA(4)(iii) to the effect that the hotel complied with the conditions stipulated for grant of the said benefit. Even the Government of India, Department of Tourism, had issued a certificate to the assessee to the effect that the hotel was on the approved list of the Department of Tourism with effect from 23-3-1994, in relation to sections 80HHD and 80-IA(4)(iii). However, the…

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