Judgment :- 1. At this stage of the hearing of the writ petition, the learned Advocate General appearing on behalf of the petitioner had submitted that it would suffice if the impugned order of the respondent, dated 31.3.2011, is set aside and if the respondent is directed to pass a fresh order, with regard to the approval sought, under Section 10(23C)(vi) of the Income Tax Act, 1961, for the assessment year 2010-2011, in view of the audit report submitted on behalf of the petitioner, on 29.3.2011, in Form No.10B of the said Act. 2. The learned counsel appearing on behalf of the respondent, has no objection for such an order being passed by this Court. 3. In view of the submissions made by the learned counsels appearing on either side, the impugned order of the respondent, dated 31.3.2011, is set aside. The respondent is directed to pass orders, afresh, with regard to the request of the petitioner, for approval, under Section 10(23C) (vi) of the Income Tax Act, 1961, considering the audit report, dated 29.3.2011, in Form No.10B of the said Act, submitted on behalf of the petitioner, on merits and in accordance with law, as expeditiously as possible. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.