The condition requiring audit reports for three years is not mandatory for new institutions seeking a No Objection Certificate for CBSE affiliation; compliance with stipulated documentation suffices.

ORDER :

S. SUNIL DUTT YADAV, J.

The present petition has been filed seeking for declaration that condition of 'providing copies of Audit Reports for the previous 3 years' as provided in Clause (vi) of Column 3 of Form-I of the Karnataka Educational Institutions (Issue of No Objection Certificate and Control) Rules, 2022, as not mandatory for issuance of No Objection Certificate. Petitioner has also sought for issuance of mandamus to direct the respondents to consider the representation of the petitioner dated 20.05.2024 for grant of No Objection Certificate for affiliation to CBSE without insisting for filing of audit report for the last 3 years.

2. It is the case of the petitioner that the petitioner is seeking to affiliate the existing school to the CBSE Board and for such purpose, is seeking to obtain NOC from the State Government which is the prerequisite for such affiliation to the CBSE Board. It is submitted that the format for securing of NOC from the State Government for affiliation, imposes condition in Column No.3 (vi) to provide copies of audit reports of previous 3 years. It is submitted that online application for NOC cannot be processed without fulfilling such requirement. It is contended that such requirement is not provided for under the Karnataka Educational Institutions (Issue of No Objection Certificate and Control) Rules, 2022 as is found in Column 3 (vi) of Form-I.

3. Attention is drawn to the order passed in W.P.No. 11980/2023 wherein this Court in identical facts situation has directed application seeking NOC to be accepted online by dispensing with the condition in Column 3 (vi) of Form-I. It is submitted that in the present case also, same order may be passed.

4. Taking note of the observations made in W.P.No. 11980/2023, learned Additional Government Advocate fairly submits that the issue as is presented by the petitioner is governed by the order passed in W.P.No.11980/2023 and accordingly, the matter may be disposed off.

5. The facts as stated above are not in dispute. This Court in W.P.No.11980/2023 has disposed off the writ petition directing acceptance of application through online mode by dispensing with the requirement of filing 3 years audit reports. The relevant observations made by this Court are extracted below:

"8. On examining the 'Rules 2022', any private educational institutions, which seek affiliation or grant of NOC, have to make application along with valid school recommendation certificate, valid building safety certificate and fire safety certificate issued by the Competent Authority. Though application contemplates that intending institution has to place on record the audit reports of previous three years, the present petitioner - Trust is registered in 2022 and therefore, Authorities cannot insist for three years Audit reports.

9. If the petitioner - Trust holds all requisite certificates as indicated in Rule 3 of Rules, 2022, the petitioner - Trust is entitled to seek affiliation with CBSE Board. If the petitioner - Institution has not even completed one year, the respondents Authorities in the absence of conditions indicated in the Rules, 2022 cannot insist for audit report. As there is a serious contest by the State insisting for production of audit report for at least one year, it would be useful for this Court to refer to condition No.3 of Rules 2022, which is culled out as under;

3. Conditions for Grant of No Objection Certificate.-

(1) Any private educational institution which seeks affiliation with any Board may apply to obtain a No Objection Certificate which shall be granted only in accordance with these rules.

(2) Any private educational institution seeking a No Objection Certificate shall indicate in the manner