GSB PARIVARU UTTARAHALLI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)

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HC-KAR NC: 2025:KHC:48427 WP No. 31991 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31991 OF 2025 (T-IT) BETWEEN: GSB PARIVARU UTTARAHALLI FLAT # 203, HABITAT OCHRE, BEHIND BIP SCHOOL, 58-2 CHIKKALASANDRA, BENGALURU - 560061 REGISTERED AS A SOCIETY UNDER KARNATAKA SOCIETIES REGISTRATION, 1960 …PETITIONER (BY SRI. HARSHITH V., ADVOCATE FOR SRI. JAGADISH CHANDRA KAMATH K., ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU-560072 KARNATAKA …RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A. TO SET ASIDE THE IMPUGNED ORDER BEARING DIN AND NOTICE NO. ITBA/EXM/F/EXM45/2024-25/1071655356(1) DATED 28.12.2024 Digitally signed by SHARADAVANI B Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:48427 WP No. 31991 of 2025 PASSED BY THE RESPONDENT AS PER ANNEXURE-A BY ISSUING A WRIT OF CERTIORARI AND DIRECT THE RESPONDENT TO CONSIDER THE PETITIONERS APPLICATION FOR RENEWAL OF REGISTRATION UNDER SECTION 12A AS SUBMITTED ON 09.12.2024 BEARING RECEIPT NO. 746438100091224 AT ANNEXURE-C AFRESH IN A TIME BOUND MANNER AND GRANT THE RENEWAL AS PRAYED FOR THEREIN.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER

In this petition, the petitioner seeks the following reliefs: "A. To set aside the Impugned Order bearing DIN and Notice No.ITBA/EXM/F/EXM45/2024- 25/1071655356(1) dated 28.12.2024 passed by the Respondent as per Annexure-A by issuing a Writ of Certiorari and direct the Respondent to consider the Petitioner's Application for Renewal of Registration under Section 12A as submitted on 09.12.2024 bearing receipt No. 746438100091224 at Annexure- C afresh in a time bound manner and grant the Renewal as prayed for therein. B. Grant any other relief as this Hon'ble Court may deemed fit in favour of the Petitioner, in the facts and circumstances of the present case."

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HC-KAR NC: 2025:KHC:48427 WP No. 31991 of 2025 2. Heard the learned counsel for the petitioner, the learned counsel for the respondent and perused the material on record. 3. Learned counsel for the petitioner would reiterate the various contentions urged in the petition and referring to the material on record in order to point out that, on 09.12.2024, the petitioner had filed Form 10AB seeking registration under Section 12AB of the Income Tax Act, 1961 ('the Act' for short), which was not considered by the respondent, who proceeded on the erroneous premise that the petitioner had filed the said application on 29.06.2024, which is factually incorrect in as much as the said application filed by the petitioner on 29.06.2024 pertained to exemption under Section 80G of the Act sought for by the petitioner and did not pertain to Form 10AB filed by the petitioner on 09.12.2024 and as such, the impugned order rejecting the application deserves to be set aside. 4. Secondly, the learned counsel for the petitioner submits that the respondent has rejected the application in Form 10AB filed by the petitioner for registration under Section 12AB of

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HC-KAR NC: 2025:KHC:48427 WP No. 31991 of 2025 the Act on the ground that the petitioner had not produced relevant documents in support of his claim application. In this context, it submitted that, if the impugned order is set aside and the matter is remitted back to the respondent for reconsideration refresh in accordance with law, the petitioner would produce additional documents in support of his claim and the respondent may be directed to reconsider the application dated 09.12.2024 filed by the petitioner in Form 10AB, in accordance with law. 5. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 6. As rightly contended by the learned counsel for the petitioner, a perusal of the application at Annexure-C, Form 10AB filed by the petitioner will indicate that the same was actually filed on 09.12.2024 and not on 29.06.2024, as incorrectly held by the respondent who proceeded on the erroneous premise that the application seeking exemption under Section 80G of the Act, which was filed on 29.06.2024 was the application filed in Form 10AB, which is factually incorrect.

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HC-KAR NC: 2025:KHC:48427 WP No. 31991 of 2025 7. In addition thereto, having regard to the specific assertion on the part of the petitioner that the petitioner would produce relevant documents in support of his application, I am of the considered opinion that the impugned order to be set aside and the matter is remitted back to the respondent for reconsideration afresh in accordance with law. 8. In the result, the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order bearing DIN and Notice No.ITBA/EXM/F/EXM45/2024-25/1071655356(1) dated 28.12.2024 at Annexure-C passed by the respondent, is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law. (iv) The respondent shall reconsider the application in Form 10AB dated 09.12.2024 filed by the petitioner for registration under Section 12AB of the Act and take

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HC-KAR NC: 2025:KHC:48427 WP No. 31991 of 2025 appropriate decision / pass appropriate orders within a period of three (3) months from the date of receipt of a copy of this order. (v) The petitioner shall appear before the respondent on 15.12.2025 without awaiting further notice from the respondent. (vi) Liberty is reserved in favour of the petitioner to submit his response/reply along with the documents to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 10