AMAN BIRADARI TRUST vs. PRINCIPAL COMMISIONER OF INCOME TAX

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W.P.(C)/4558/2025HC DelhiDLHC01020026202528 April 2026Author: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court granted the petitioner's request to withdraw the writ petition. The Court allowed the petitioner the liberty to prefer an appeal before the Income Tax Appellate Tribunal (ITAT) against the order dated 23.09.2024 passed by the Principal Commissioner of Income Tax. The reasoning for this decision is that the petitioner wished to pursue the statutory remedy of appeal before the ITAT. Consequently, the writ petition was dismissed as withdrawn. The pending application was also disposed of. No specific findings were made on the merits of the case, as the petition was withdrawn.

What were the facts?

The petitioner, Aman Biradari Trust, filed a writ petition before the Delhi High Court challenging an order dated 23.09.2024 passed by the Principal Commissioner of Income Tax. This order was passed under Section 124 read with Sections 12AA and 12AB(4) of the Income Tax Act, 1961. The respondent was the Principal Commissioner of Income Tax. After some arguments, the petitioner sought permission to withdraw the writ petition. The petitioner intended to file an appeal before the Income Tax Appellate Tribunal (ITAT) against the aforementioned order.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition (W.P.(C) 4558/2025) with liberty to prefer an appeal before the Income Tax Appellate Tribunal against the order dated 23.09.2024 passed by the Principal Commissioner of Income Tax under Section 124 read with Sections 12AA and 12AB(4) of the Income Tax Act, 1961? Assessee's Contention: The petitioner sought permission to withdraw the writ petition to pursue an appeal before the ITAT. No specific authorities or precedents were mentioned in the provided text for this request. Revenue's Contention: The judgment records no specific argument from the revenue regarding the withdrawal of the writ petition or the liberty to appeal.

Which sections of the Income-tax Act were involved?

Section 124,Section 12AA,Section 12AB(4),Section 253

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~135 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4558/2025 CM APPL. 21088/2025 AMAN BIRADARI TRUST .....Petitioner Through: Mr. Abhik Chimni, Mr. Pranjal Abrol, Mr. Gurupal Singh, Mr. Ayan Dasgupta & Ms. Moksha Sharma, Advs. versus PRINCIPAL COMMISIONER OF INCOME TAX .....Respondent Through: Mr. Indruj Singh Rai SSC with Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Ms. Priya Sarkar, JSC & Mr. Gaurav Kumar, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

28.04.

2026

1.

After arguing for some time, learned counsel for petitioner seeks permission to withdraw the present writ petition with the liberty to prefer an appeal before the Income Tax Appellate Tribunal under Section 253 of the Income Tax Act, 1961 (hereinafter referred to as „the Act of 1961‟) against the order dated 23.09.2024 passed by Principal Commissioner of Income Tax under Section 124 read with 12AA and 12AB(4) of the Act of 1961. Permission granted.

2.

The present writ petition is dismissed as withdrawn. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/04/2026 at 13:37:06

3.

The pending application stands disposed of.

DINESH MEHTA, J

VINOD KUMAR, J APRIL 28, 2026/sr

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/04/2026 at 13:37:06

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