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

WP/33598/2019HC KarnatakaKAHC01028742201929 January 2025Author: S.G.PANDIT3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered a memo dated 28.01.2025 filed by the petitioner seeking leave to withdraw the writ petition. The Court noted the memo and placed it on record. Consequently, the High Court dismissed the writ petition as withdrawn. No decision was made on the merits of the case concerning the rejection of the stay order by the Commissioner of Income Tax (Exemptions). The operative direction was solely to dismiss the petition as withdrawn.

What were the facts?

The petitioner, M/s. The Abraham Memorial Educational Trust, represented by its Trustee, Jesus Sudhir Lall, filed a writ petition before the High Court of Karnataka. The petition challenged an order dated 06.06.2019 passed by the Commissioner of Income Tax (Exemptions), the first respondent. This order rejected the petitioner's request to stay the entire demand raised against it. The respondents in the writ petition were the Commissioner of Income Tax (Exemptions), the Assistant Commissioner of Income Tax (Exemptions), the Deputy Commissioner of Income Tax (Exemptions), and the Commissioner of Income Tax (Appeals)-14. The writ petition was filed under Articles 226 and 227 of the Constitution of India.

What were the issues?

The primary issue before the High Court was whether the order dated 06.06.2019 passed by the Commissioner of Income Tax (Exemptions) rejecting the stay of the entire demand was liable to be quashed. The petitioner sought to quash this order. The judgment does not record specific arguments made by either the petitioner or the revenue. However, the nature of the writ petition implies that the petitioner contended that the rejection of the stay was arbitrary or illegal, while the revenue would have defended the order passed by the Commissioner.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 33598 OF 2019 (T-IT) BETWEEN: M/S. THE ABRAHAM MEMORIAL EDUCATIONAL TRUST SINGENA AGRAHARA VIA HUSKUR ROAD, APMC YARD, HUSKUR PO, ELECTRONIC CITY PHASE 2, BENGALURU-560 099 (REPRESENTED BY ITS TRUSTEE, JESUS SUDHIR LALL, AGED ABOUT 40 YEARS, S/O. SUDHIR MADHAVJI LALL) …PETITIONER (BY SRI. CHYTHANYA K.K., ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX 6TH FLOOR, UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU-560 027. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX ROOM NO.606, 6TH FLOOR, Digitally signed by KAVYA R Location: High Court of Karnataka

UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560 027 3. THE DEPUTY COMMISSIONER OF INCOME TAX UNITY BUILDING ANNEXE, P. KALINGA RAO ROAD, BENGALURU-560 027 4. THE COMMISSIONER OF INCOME TAX (APPEALS)-14 BMTC BUILDING, 5TH BLOCK, KORAMANGALA, BANGALORE-560 095 …RESPONDENTS (BY SRI. SANMATHI E.I., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED THE IMPUGNED ORDER, DATED 06.06.2019 PASSED BY THE R-1 REJECTING TO STAY THE ENTIRE DEMAND, AS ENCLOSED IN ANNEXURE-A AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT

ORAL ORDER

Memo dated 28.01.2025 is filed seeking leave to withdraw the writ petition. 2. Memo is placed on record. 3. Accordingly, the writ petition is dismissed as withdrawn. Sd/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 59

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