Civil Writ Petition No.6753 of 2014                            1

            IN THE HIGH                COURT      OF   PUNJAB        AND   HARYANA AT
            CHANDIGARH.


                                                Civil Writ Petition No.6753 of 2014
                                                Date of Decision: 18.11.2014


            Haryana State Pollution Control Board                ..Petitioner

            versus

            Central Board of Direct Taxes and others             ..Respondents


            CORAM:             HON'BLE MR. JUSTICE RAJIVE BHALLA
                               HON'BLE MR. JUSTICE B.S.WALIA


            Present:           Mr. Sandeep Goyal, Advocate, for the petitioner.

                               Ms. Urvashi Dhugga, Advocate,
                               for respondents no.1 and 2.

                               Mr. Tejinder K.Joshi, Advocate, for
                               respondent no.3.


            RAJIVE BHALLA, J. (ORAL)

The petitioner prays for issuance of a writ of mandamus to direct the Central Board of Direct Taxes to decide application, dated 31.01.2013, filed under Section 119 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") to condone delay in filing applications for exemption under section 10(23C)(iv) of the Act and for registration under Section 12A of the Act for assessment year 2006-07.

The petitioner also prays for quashing of orders dated 29.7.2013 (Annexure P-9) and dated 09.01.2014 (Annexure P-10), rejecting the prayer for registration under Section 12AA of the Act KUMAR VIRENDER 2014.12.09 15:41 I attest to the accuracy and authenticity of this docunt High Court Chandigarh Civil Writ Petition No.6753 of 2014 2 and for exemption under section 10(23C)(iv) of the Act, respectively.

We have heard counsel for the parties.

The Haryana State Pollution Control Board is a statutory body constituted under the Water (Prevention & Control of Pollution) Act, 1974 to perform statutory functions under the Air (Prevention & Control of Pollution) Act, 1981. A perusal of the impugned order reveals that consideration has been confined to accounts and expenditure of the petitioner without taking into consideration its objects etc. Faced with these observations, counsel for the revenue submits that she has instructions to state that the revenue may be allowed to withdraw the impugned order and pass a fresh order after considering the matter in its entirety. In view of statement made by counsel for the revenue, order dated 9.1.2014 is deemed to have been withdrawn. The Chief Commissioner of Income Tax, Panchkula, shall pass a fresh order after taking into consideration the objects and reasons for constituting the petitioner-Board by reference to the Water (Prevention & Control of Pollution) Act, 1974 and Air (Prevention & Control of Pollution) Act, 1981 and all other relevant statutory functions assigned to the Board. Counsel for the petitioner states, on instructions, that they would not raise any objection regarding limitation, while deciding the application.

The prayer with respect to quashing of order (Annexure P-9) rejecting registration cannot be considered at this stage as, admittedly, the matter is pending adjudication before the Income Tax Appellate Tribunal.

KUMAR VIRENDER The prayer for issuance of a mandamus to the Central 2014.12.09 15:41 I attest to the accuracy and authenticity of this docunt High Court Chandigarh Civil Writ Petition No.6753 of 2014 3 Board of Direct Taxes, to decide the applications for condonation of delay is accepted by directing the Board to decide the applications, within three months of receipt of a certified copy of this order.

The writ petition is disposed of in the above terms.

                                                      ( RAJIVE BHALLA )
                                                             JUDGE



                                                       ( B.S.WALIA      )
            18.11.2014                                      JUDGE
            kanchan/VK




KUMAR VIRENDER
2014.12.09 15:41
I attest to the accuracy and
authenticity of this docunt
High Court Chandigarh