SHREE CHATRAPATHI SHIVAJI EDUCATION TRUST vs. THE INCOME TAX OFFICER

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WP/100375/2018HC KarnatakaKAHC02000349201808 March 2021Bench: SACHIN SHANKAR MAGADUM2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka, Dharwad Bench, considered a memo filed by the petitioner seeking permission to withdraw the writ petition. The memo requested liberty to revive the petition if found necessary. The Court accepted the memo and accordingly, dismissed the writ petition as withdrawn. The operative direction is the dismissal of the writ petition with the liberty granted to the petitioner to revive it. No decision was made on the merits of the application under Section 12AA or Form 10A. The specific relief sought, i.e., consideration of the application, was not adjudicated upon due to the withdrawal.

What were the facts?

The petitioner, Shree Chatrapathi Shivaji Education Trust, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition was filed under Articles 226 & 227 of the Constitution of India. The petitioner sought a writ of mandamus or direction to the 2nd respondent, the Income Tax Officer (Exemption), Mangaluru, to consider their representation application filed under Section 12AA in Form 10A of the Income Tax Act, 1961, dated March 20, 2016. The assessment year(s) are not explicitly stated. The petition was filed against the Income Tax Officer (Exemption), Hubballi, and the Income Tax Officer (Exemption), Mangaluru. The procedural history involves the filing of the writ petition and a subsequent memo filed by the petitioner.

What were the issues?

1. Whether the petitioner is entitled to a writ of mandamus directing the 2nd respondent to consider their representation application filed under Section 12AA in Form 10A of the Income Tax Act, 1961. Assessee's Contention: The petitioner sought a direction for the consideration of their application for registration under Section 12AA. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the merits of the application. However, the revenue is represented by counsel. The core issue revolves around the procedural relief sought by the petitioner for the consideration of their application.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

DATED THIS THE 08TH DAY OF MARCH, 2021

BEFORE

THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM

W.P.No.100375/2018 (T-IT) BETWEEN :

Shree Chatrapathi Shivaji Education Trust, Rep. by its President at Present Shri Rayanna S.Arasingeri (Formerely Shrikanth Ghotnekar) Aged 68 years, Dharwad Road, Haliyal, Dist. Uttara Kannada. ... Petitioner (By Sri H.R.Kambiyavar, Adv. For Patri Shashkala Adv.)

AND :

1.

The Income Tax Officer, (Exemption), C.R.Building, Navanagar, Hubballi.

2.

The Income Tax Officer, (Exemption), Mangaluru Attawar Building, Ayakar Building, Mangaluru. ... Respondents (By Sri Y.V.Raviraj Adv.)

This writ petition is filed under Articles 226 & 227 of the Constitution Of India, praying this Hon’ble Court to issue a writ of mandamus, or direction to the 2nd respondent to consider the petitioner representation application U/S.12AA in Form 10A of the Act dated 20.03.2016, vide Annexure-C insofar as petitioner is concerned and such other reliefs.

2 This petition coming on for orders, this day, the Court made the following:

: ORDER : Learned counsel for the petitioner has filed a memo seeking permission of this Court to withdraw the writ petition with a liberty to the petitioner to revive the petition, if found necessary. Memo is accepted. The writ petition is dismissed as withdrawn with above said liberty.

Sd/- JUDGE EM/-

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