Sanjiv Khanna, J.

1. The petitioner GS1 India it is claimed is a “Not-for-Profit” Society promoted by the Ministry of Commerce and Indian Industry, duly registered under the Societies Registration Act, 1860.

2. The petitioner has prayed for quashing of the order dated 17th November, 2008 passed by Director General of Income Tax (Exemptions) denying them registration under Section 10(23C)(iv) of the Income Tax Act, 1961 (Act, for short) and for issue of mandamus directing that registration/approval under the said Section should be granted.

3. Respondent in reply/counter affidavit have not disputed the identity of the petitioner society founded and promoted by Department of Commerce, Ministry of Commerce and Industry, Government of India, Indian Institute of Packaging, Federation of Indian Export Organizations, Agricultural and Processing Food Products Export Development Authority, Federation of Indian Chamber of Commerce and Industry (FICCI), Associated Chambers of Commerce and Industry of India (ASSOCHAM), Bureau of Indian Standards (BIS), Confederation of Indian Industry (CII), Spices Board and Indian Merchants‘ Chambers.

4. It is not disputed by the respondents that t