SRI. HOMBUJA JAIN MATH, vs. THE CENTRAL BOARD OF DIRECT TAXES,

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WP/23742/2024HC KarnatakaKAHC01047916202427 March 2025Author: S.R.KRISHNA KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka noted that the learned counsel for the petitioner had filed a memo seeking leave of the Court to withdraw the petition. The Court acknowledged the memo and placed it on record. Consequently, the Court ordered the petition to be dismissed as withdrawn, with liberty granted as prayed for in the memo. No decision was made on the merits of the case, as the petition was withdrawn by the petitioner.

What were the facts?

The petitioner, Sri. Hombuja Jain Math, represented by its Chief Executive Officer, filed a Writ Petition before the High Court of Karnataka. The petition challenged an order dated 05.03.2024, passed by the Commissioner of Income Tax (Exemptions) Bengaluru, under Section 119(2)(b) of the Income Tax Act, 1961. This order pertained to the assessment year 2015-16. The respondents in the petition were the Central Board of Direct Taxes, the Commissioner of Income Tax (Exemptions) Bengaluru, and the Income Tax Officer (Exemptions) Ward-1, Hubli. The matter was listed for preliminary hearing.

What were the issues?

1. Whether the order dated 05.03.2024 passed by the Commissioner of Income Tax (Exemptions) Bengaluru under Section 119(2)(b) of the Income Tax Act, 1961, for the assessment year 2015-16, is liable to be quashed? The petitioner sought to quash the aforementioned order. The judgment does not record specific arguments made by the petitioner or the revenue. However, the prayer to quash the order implies a challenge to its validity or legality. The revenue, as the respondent, would have defended the order passed by the Commissioner.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

NC: 2025:KHC:13171 WP No. 23742 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 23742 OF 2024 (T-RES) BETWEEN: SRI. HOMBUJA JAIN MATH, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, SRI. PRAKASH NEMANNA MAGADUM, SON OF SRI NEMANNA K. MAGADUM, AGED ABOUT 68 YEARS, HUMCHA POST HOSANAGAR TALUK, SHIMOGA DISTRICT - 577 436. …PETITIONER (BY SRI. MADHUSUDHAN U. A., ADVOCATE) AND: 1. THE CENTRAL BOARD OF DIRECT TAXES, REPRESENTED THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) BENGALURU, UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU - 560 027. 3. THE INCOME TAX OFFICER (EXEMPTIONS) WARD-1, HUBLI, C.R.BUILDING, NAVANAGAR HUBLI - 580020. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA

NC: 2025:KHC:13171 WP No. 23742 of 2024

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER DATED 05.03.2024 PASSED UNDER SECTION 119(2)(B) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2015-16 BY THE RESPONDENT NO.2 HEREIN MARKED AS DIN ORDER NO. ITBA/COM/F/17/2023-24.10620119315(1) ANNEXURE- A1 AND ETC.

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 Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition.

2.

The aforesaid memo is placed on record.

3.

Accordingly, the petition is dismissed as withdrawn with liberty as prayed for in the memo. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 97

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