D.K.Jain, J.

1. Rule DB.

2. With the consent of learned counsel for the parties, we take up the matter for final disposal at this stage itself.

3. The petitioner is aggrieved by order dt. 8th July, 2002, passed by the CIT, Rohtak, whereby its application dt. 16th Jan., 2002, seeking renewal of exemption under Section 80G of the IT Act, 1961 (for short, the Act), has been rejected.

4. The petitioner, a society registered under the Societies Registration Act, 1860, was incorporated on 22nd Feb., 1961, with the avowed objects of establishing educational institutions anywhere in India, to contribute funds to any existing or future educational institutions, universities or gurukuls and to acquire property of every description for any one or some of its objects, etc. However, subsequently in the general body meeting of the society held on 17th Sept., 1989, the memorandum and articles of the society containing the objects, were rearranged with the following new objects :

"(a) To spread the technical and professional education in addition to basic education. To arrange for the higher education without any difference of caste, colour and creed. To start new institution of different