The Synodical Board of Health Services Vs DGIT (Delhi HC)- It was held that the principle of res judicata does not apply and for each period the question of grant of exemption has to be examined separately. The competent authority in the said case had brought on record evidence to show that the records and accounts were not properly maintained and were obviously subjected to manipulation which was decipherable. In the present case, we have examined the observations recorded by the respondent and we are not satisfied that the present case can be treated on par with the factual matrix in the cited case. The reasons given by the respondent in the impugned order do not appear to us to be germane to the conclusion he has reached. As indicated the explanation/justification of the petitioner has not been considered.
THE HIGH COURT OF DELHI
W.P.(C) No. 12897/2009
Date of Decision: 9th January, 2012.
The Synodical Board of Health Services
Versus
Director General of Income Tax
ORDER
SANJIV KHANNA,J: (ORAL)
The Synodical Board of Health Services has invoked writ jurisdiction under Article 226/227 of the Constitution of India to challenge and question the order dated 30th April, 2009 passed by the Director General of Income Tax(Exemptions), respondent herein. By the impugned order respondent has dismissed the application filed by the petitioner in Form No.56D dated 11.4.2008 for registration under Section 10(23C)(iv) of the Income Tax Act, 1961 („Actf, for short) for assessment years 2009-2010 onwards. The respondent in the impugned order has referred to the accounts and details which were furnished by the petitioner for the assessment years 2005-06, 2006-07 and 2007-08. He has observed that there was variation of administrative expenses in the three assessment years. Under the heads „administrative expenses, community health wing and aids wing, the following expenses have been noticed :
A. Administrative Expenses :
