The delay in filing the petition is condoned. The Income Tax Appellate Tribunal concluded that there was no ground for the withdrawal of approval under Section 10(23)(vi) (of Income Tax Act, 1961). Therefore, the Special Leave Petition is dismissed as there is no reason to entertain it under Article 136 of the Constitution. Any pending applications will be disposed of accordingly.

Delay in filing the petition is condoned. The Income Tax Appellate Tribunal has already determined that there are no grounds for withdrawing the approval under Section 10(23)(vi) (of Income Tax Act, 1961). Therefore, there is no basis to entertain the Special Leave Petition under Article 136 of the Constitution. As a result, the Special Leave Petition is dismissed. Any pending applications will be disposed of accordingly.

Delay condoned.
Since the Income Tax Appellate Tribunal on the facts of the
case also came to the conclusion that there was no ground for the
withdrawal of the approal under Section 10(23)(vi) (of Income Tax Act, 1961). We see no reason to entertain the Special Leave
Petition under Article 136 of the Constitution.
The Special Leave Petition is, accordingly, dismissed.
Pending application(s), if any, shall stand disposed of.
(MANISH SETHI) (SAROJ KUMARI GAUR)
COURT MASTER (SH) BRANCH OFFICER