JUDGMENT Leave granted. These appeals are directed against judgment and order passed by High Court of Madhya Pradesh at Gwalior in W. P. (C.) Nos. 5476 of 2006 and 1602 of 2008, dated March 30, 2011. By impugned judgment and order, High Court has affirmed reasoning and conclusion reached by Chief Commissioner of Income-tax, Bhopal. petitioners have applied for grant of certificate under section 10(23C)(vi) of Income-tax Act, 1961 (for short, "the Act"), inter alia, requesting authorities to grant certificate to claim exemption under provisions of Act. said certificate was not granted by authorities primarily on ground that appellants are not using entire income for educational purposes for which purpose trust is established. Being aggrieved by order passed by Chief Commissioner of Income-tax, appellants have approached High Court in W. P. (C.) Nos. 5476 of 2006 and 1602 of 2008. said writ petitions were dismissed by High Court. Heard learned counsel for parties to lis. We are informed by learned counsel for appellants that appellants have amended objects of society, with effect from March 31, 2008. If that is so, in our opinion, appellants shall now make appropriate application before authorities for grant of certificate under section 10(23C)(vi) of Act for assessment years 2002-03 to 2007-08 along with amended objects of society. In view of this subsequent development and keeping in view peculiar facts and circumstances of case, we set aside order passed by High Court and authorities concerned. We now permit appellants to file fresh application within months' time from today. If such application is filed within time granted authority will consider same in accordance with law, keeping in view amended objects of society, with effect from March 31, 2008. All contentions of both parties are left open. civil appeals are disposed of accordingly. *** Om Prakash Shiksha Prasar Samiti v. Chief Commissioner of Income-tax