THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.27603 of 2010 November 16, 2010 Between: M/s.SSK Educational Society, represented by its Secretary, Sri K.Sekar Reddy … Petitioner And The Chief Commissioner of Income Tax-I, Income Tax Towers, A.C.Guards, Hyderabad And others ... Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.27603 of 2010 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) The only ground for rejection of the application under Section 10(23C)(vi) of the Income Tax Act, 1961 is that the petitioner society is not registered under A.P. Act 30 of 1987. Both Sri K.Vasant Kumar, the learned Counsel for the petitioner and Sri J.V. Prasad, the learned Standing Counsel for Income Tax would agree that in view of the judgment of this Court in M/s.New Noble Education Society, Hyderabad v The Chief Commissioner of Income Tax, Hyderabad[1] wherein it was held that registration under A.P. Act is not a condition precedent but could be the condition subject to which approval may be granted, the impugned order of rejection is required to be set aside. The impugned order is accordingly set aside and the matter is remanded back to the first respondent who shall consider the application in the light of the judgment of this Court referred herein above and pass orders afresh in accordance with law within a period of two months from the date of receipt of a copy of this order. The writ petition is accordingly disposed of. No costs. ________________ (V.V.S. RAO, J) _______________________________ (RAMESH RANGANATHAN, J) November 16, 2010 YS [1] W.P.No.21248 of 2010 and batch, dated 11.11.2010