Madras High Court
Light For The Blind India, vs The Commissioner Of Income Tax ... on 29 April, 2026
Author: C.Saravanan
Bench: C. Saravanan
WP No. 15738 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-04-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN
WP No. 15738 of 2026
and WMP.No.16970 and 16973 of 2026
Light for the Blind India,
Rep by its Founder,Rev.V.Thomas,
Sirunaickanpatty (PO),
A.Vellodu(via),
Dindigul District-624307
..Petitioner(s)
Vs
The Commissioner of Income Tax (Exemptions),
Income Tax Department,
Ministry of Finance,
Aayakar Bhawan-Annexe Building,
No.121,Mahatma Gandhi Road,
Nungambakkam,Chennai 600 034
..Respondent(s)
Prayer: This Writ Petition is filed under Article 226 of Constitution of India
seeking Writ of Certiorari to call for the records relating to the impugned order
passed by the Respondent in DIN No.ITBA/EXM/F/EXM45/2025-
26/1088072525(1) dated 29.03.2026,whereby the Petitioners application for
registration under section 12AB of the Income Tax Act,1961 has been
rejected,and quash the same.
For Petitioner(s): Mr.Prabhakaran
For Respondent(s): Mr.V.J.Arulraj, Senior Standing Counsel
and M/s.Anu Ganesan, Junior Standing Counsel
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https://www.mhc.tn.gov.in/judis
WP No. 15738 of 2026
ORDER
Petitioner is before this Court against the impugned order dated 29.03.2026 passed by the first respondent whereby application filed by the petitioner on 24.09.2025 in form 10 AB under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961 seeking registration under Section 12(AB) has been rejected.
2. The reasons stated in the impugned order are that in response to the Show Cause Notice dated 03.02.2026, it was noticed that petitioner filed a reply on 19.03.2026. Facts on records reveals that the petitioner has given a categorical reply on 09.02.2026 wherein it has been stated as under:
“ This is to bring to your notice that our FCRA registration was cancelled w.e.f. 11th October 2023. Kindly be informed that we have not received any foreign contribution from 01 October 2023 till date. In this Connection we are submitting the FCRA bank statements and Income and Expenditure Account for the FY 2023-24 and 2024-25 for your perusal. Kindly examine the same and grant us registration under Section 12AB and Section 80G.” __________ Page2 of 6 https://www.mhc.tn.gov.in/judis WP No. 15738 of 2026
3. Independently, the petitioner has also challenged the order passed by the Under Secretary, Government of India, Ministry of Home Affairs, Foreigners Division (FCRAWing) dated 05.01.2026 in response to the application filed on 15.05.2025 seeking grant of registration under provisions of Foreign Contribution (Regulation) Act 2010. The reasons stated for cancellation of the registration was that petitioner’s association was involved in criminal activities for personal gain. This has been interfered in another Writ Petition vide order dated 19.02.2026 in WP.No.5728 of 2026, wherein this Court has ordered as under:-
“4. Despite compliance of all the requirement, payment of penalties and judicial orders, the application submitted by the petitioner for renewal of the FCRA application has been rejected. The impugned order would read as follows: ‘’ The application is rejected u/s 12(4)(b) and 12(4)(f)(iii) of the FCRA, 2010 wherein it has been revealed that the association is involved in criminal activities for personal gains.’’
5. Challenging the same, the petitioner is before this Court. Heard the counsels on either side.
6. Without going into the merits of the case, the mere perusal of the impugned order would clearly shows that principles of natural justice had been thrown to the winds and the request has been rejected by a non-speaking order.
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7. Considering the fact that the non speaking order has been passed, that too, without affording an opportunity of personal hearing to the petitioner, the writ petition is allowed and the impugned rejection order passed by the 1st respondent of the petitioners FCRA application File No.6700682025 dated Nil, is quashed and the matter is remanded back to the 1st respondent, who shall consider the petitioner’s application afresh, after affording the opportunity of personal hearing and provide him with all the documents, based on which the respondents have come to a conclusion that the petitioner’s association is involved in criminal activities and shall pass a speaking order in the manner known to law.”
4. The affidavit filed in support of the present Writ Petition reveals that petitioner’ association is engaged in providing hospice and palliative care services through St. Joseph’s Hospice, which reportedly functioning from 2006, taking care of those who are in the evening of their life, where there is no scope for cure. However, there is a proceedings against the petitioner and a Show Cause Notice was issued under Section 133(a) of Cr.P.C., which appears to have been interfered by this Court. The rejection of application prima facie indicates that petitioner has been wrongly denied the registration under Section __________ Page4 of 6 https://www.mhc.tn.gov.in/judis WP No. 15738 of 2026 12A(1)(ac)(ii) of the Income Tax Act, 1961. Consequently, there shall be a direction to the petitioner to collect donations as the association registered under Section 12(ab) for a period of two months from date of receipt of copy of this order.
5. List the case on 06.07.2026.
29-04-2026 JAI To The Commissioner of Income Tax (Exemptions), Income Tax Department, Ministry of Finance, Aayakar Bhawan-Annexe Building, No.121,Mahatma Gandhi Road, Nungambakkam,Chennai 600 034 __________ Page5 of 6 https://www.mhc.tn.gov.in/judis WP No. 15738 of 2026 C.SARAVANAN, J.
JAI WP No. 15738 of 2026 29-04-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis