M/S THE ABRAHAM MEMORIAL EDUCATIONAL TRSUT vs. THE COMMISSIONER OF INCOME TAX

WP/23181/2021HC KarnatakaKAHC01048019202105 February 2025Author: S.G.PANDIT2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Court noted that the learned counsel for the petitioner filed a memo dated February 5, 2025, seeking leave to withdraw the writ petition. The memo was placed on record. Consequently, the High Court ordered that the writ petition be dismissed as withdrawn. No decision was made on the merits of the review orders challenged by the petitioner.

What were the facts?

The petitioner, M/s. The Abraham Memorial Educational Trust, filed a writ petition before the High Court of Karnataka challenging two review orders dated March 26, 2019, and April 1, 2019, passed by the Commissioner of Income Tax (Exemptions), Bengaluru. The respondents were the Commissioner of Income Tax (Exemptions), the Assistant Commissioner of Income Tax (Exemptions), and the Deputy Commissioner of Income Tax (Exemptions), all located in Bengaluru. The writ petition was filed under Articles 226 and 227 of the Constitution of India. The matter came up for orders before Justice S.G. Pandit.

What were the issues?

1. Whether the writ petition filed by the petitioner is to be dismissed as withdrawn? The petitioner's counsel filed a memo seeking leave of the Court to withdraw the writ petition. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

NC: 2025:KHC:5151 WP No. 23181 of 2021

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 23181 OF 2021 (T-IT) BETWEEN: M/S. THE ABRAHAM MEMORIAL EDUCATIONAL TRUST SINGENA AGRAHARA VIA HUSKUR ROAD APMC YARD, HUSKUR PO, ELECTRICITY CITY, PHASE 2 BENGALURU - 560 099 (REPRESENTED BY ITS TRUSTEE JESUS SUDHIR LALL AGED ABOUT 42 YEARS S/O SUDHIR MADHAVJI LALL) …PETITIONER (BY SRI. TATA KRISHNA, ADV.)

AND: 1. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) P KALINGA RAO ROAD, MISSION ROAD, BENGALURU - 560 027.

THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) P KALINGA RAO ROAD, MISSION ROAD, BENGALURU - 560 027.

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) P KALINGA RAO ROAD, MISSION ROAD, BENGALURU - 560 027. …RESPONDENTS (BY SRI. RAVI RAJ Y. V., ADV.)

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

NC: 2025:KHC:5151 WP No. 23181 of 2021

THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN ORDER OR OTHERWISE THE IMPUGNED REVIEW ORDER, DATED 26.03.2019 PASSED BY THE R1, ENCLOSED IN ANNEXURE-A; QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN ORDER OR OTHERWISE THE IMPUGNED REVIEW ORDER, DATED 01.04.2019 PASSED BY THE R1, ENCLOSED IN ANNEXURE-B AND ETC.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.G.PANDIT

ORAL ORDER

Learned counsel Sri.Tata Krishna for petitioner files memo dated 05.02.2025 seeking leave of this Court to withdraw the writ petition.

Memo is placed on record.

Writ petition is dismissed as withdrawn.

Sd/- (S.G.PANDIT) JUDGE

NC CT:bms List No.: 1 Sl No.: 12

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