CENTRE FOR DEVELOPMENT COMMUNICATION TRUST vs. COMMISSIONER OF INCOME TAX EXEMPTION

CW/15876/2023HC RajasthanRJHC02080577202306 October 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the withdrawal of the writ petition. The Court noted that the petitioner's counsel informed them about the passing of the order by the Commissioner on September 30, 2023, and the petitioner's intention to avail of the alternative remedy. In light of this submission, the Court disposed of the writ petition as withdrawn. The liberty to avail of the alternative remedy was granted. Any pending applications were also disposed of.

What were the facts?

The petitioner, Centre For Development Communication Trust, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was directed against an order passed by the Commissioner of Income Tax (Exemption), Jaipur. The counsel for the petitioner informed the Court that the Commissioner's order was passed on September 30, 2023. Consequently, the petitioner intended to avail of the alternative remedy available to them. The petitioner then prayed for the withdrawal of the writ petition.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition in light of the order passed by the Commissioner of Income Tax (Exemption) and the intention to avail of the alternative remedy. Assessee's Contention: The petitioner, through their learned counsel, informed the Court that the Commissioner's order had been passed and that they intended to pursue the alternative remedy. Based on this, they prayed for the withdrawal of the writ petition. Revenue's Contention: No specific contention is recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:27172-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15876/2023 Centre For Development Communication Trust, Having Its Address At 16 Shree Gopal Nagar, Near Mahesh Nagar Police Station Gopalpura Bypass Jaipur 302015 Through Its Authorised Representative Dr Vivek S Agarwal S/o Late Shri Krishna Agarwal Aged About 59 Years Residing At 4/52, Sfs Mansarovar, Jaipur- 302020 ----Petitioner Versus Commissioner Of Income Tax Exemption, Jaipur Income Tax Department Kailash Height, Lal Kothi, Tonk Road, Jaipur, Rajasthan 302015 ----Respondent For Petitioner(s) : Mr. Rajat Sharma with Mr. Aryan Singh For Respondent(s) : Mr. Shantanu Sharma with Mr. Anurag Mathur & Ms. Bhavana Ladha HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 06/10/2023 1. Learned counsel for the petitioner informs the Court that the order has been passed by the Commissioner on 30.09.2023 and, therefore, the alternative remedy will be availed of by the petitioner. In light of the above, he prays for withdrawal of the writ petition. 2. Accordingly, the writ petition is disposed of as withdrawn with liberty aforesaid. Pending application, if any, also stands dispose of. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/RAJAT/1 Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/10/2023 at 05:09:28 PM) (Downloaded on 30/10/2026 at 09:43:57 AM)

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