ORDER 1. By filing this writ petition under Article 226/227 of the Constitution of India, the petitioner in substance seeks to challenge the order dated 28-11-2001 (Annexure P/2) and order dated 2-4-2003 (Annexure P/9) passed by Commissioner of Income-tax, Ujjain - Respondent herein. 2. By impugned order, the Commissioner of Income-tax was pleased to reject the renewal application made by the petitioner-assessee dated 13-6-2001 seeking approval of renewal granted to them under Section 80G(5) of the Income-tax Act. 3. So the short question that arises for consideration in this writ is whether Commissioner was justified in rejecting the renewal application made by the petitioner under consideration. 4. We have heard Shri G.M. Chaphekar, learned Senior Counsel with Shri D.S. Kale, Advocate for the petitioner-assessee and Shri R.L. Jain, learned Senior Counsel with Sushri Veena Mandlik, Advocate for the Respondent. 5. Having heard the learned Counsel for the parties and on perusal of the record of the case, we are inclined to allow this writ and while setting aside of the orders dated 28-11-2001 (Annexure P/2) and dated 2-4-2003 (Annexure P/9), remand the case to the Commissioner of Income-tax, Ujjain to decide the two renewal applications made by the petitioner afresh on merits in the light of the observations made infra. 6. We have perused the order passed by the Commissioner which is sought to be impugned in this writ petition. We find that Commissioner while rejecting the renewal application did not advert to the law laid down by Their Lordships of the Supreme Court on the issue in question in CIT v. Programme for Community Organisation [2001] 248 ITR : 116 Taxman 608, CIT v. Nagpur Hotel Owners Association [2001] 247 ITR 201 : 114 Taxman 255, DIT v. Gopal Srinivasan Trust [2002] 253 ITR 759 and S.R.M. M.C.T. M. Tiruppani 230 ITR 636 : 96 Taxman 635. It is in these cases, Their Lordships of Supreme Court had the occasion to examine the issue relating to grant of exemption and its renewal/approval and the factors when the law is laid down by the Supreme Court on a particular issue then it is the duty of the all authorities and Courts in the country by virtue of Article 141 of the Constitution of India to ensure that the issue raised by the parties is decided keeping in view the law so laid down by the Supreme Court. 7. 7. Since in this case we find that issue was not so decided in the light of law laid down by Supreme Court by Commissioner in the first instance and hence we cannot concur with the view expressed by the Commissioner which rejected application made by the petitioner. The subsequent years application was rejected placing reliance on the earlier order passed and, therefore, the second order also cannot be upheld. It has to be also set aside. 8. Accordingly and in view of the aforesaid discussion, we do not wish to examine the merits and demerits of the case of the petitioner in this writ petition for the first time because in our view it is for the Commissioner in the first instance to examine the question de novo keeping in view the law laid down by the Supreme Court in the aforementioned cases and then decide by applying the same to the facts of petitioner's case as mentioned by them in their application and then decide as to whether any case for approval for the assessment year in question is made out and if so on what grounds. There is no prejudice caused to the parties concerned if the matter is remanded back to the Commissioner because parties will get enough opportunity to present their case. 9. Accordingly and in view of the aforesaid discussions, petition succeeds and is hereby allowed. Impugned orders dated 28-11-2001 (Annexure P/2) and 2-4-2003 (Annexure P/9) are hereby set aside by issuance of writ of certiorari The case is remanded to the Commissioner of Income-tax, Ujjain for deciding the two applications made by the petitioner for the assessment years in question. 10. Let the issue be decided by the Commissioner expeditiously after affording an opportunity to the petitioner in accordance with law.