Karnataka High Court
Gsb Parivaru Uttarahalli vs The Commissioner Of Income Tax ... on 24 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:48427
WP No. 31991 of 2025
HC-KAR
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)
Digitally signed
BANGALORE
by UNITY BUILDING ANNEXE,
SHARADAVANI
B MISSION ROAD,
Location: High BENGALURU-560072
Court of
Karnataka 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
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NC: 2025:KHC:48427
WP No. 31991 of 2025
HC-KAR
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."-3-
NC: 2025:KHC:48427 WP No. 31991 of 2025 HC-KAR
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 -4- NC: 2025:KHC:48427 WP No. 31991 of 2025 HC-KAR 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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NC: 2025:KHC:48427 WP No. 31991 of 2025 HC-KAR
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 -6- NC: 2025:KHC:48427 WP No. 31991 of 2025 HC-KAR 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