M/S. Periyar Organisation For v. The Director Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 18.12.2020

CORAM

THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. Nos. 2012 to 2014 of 2012 and M.P. Nos. 1 and 1 of 2012 M/s. Periyar Organisation for Women's Empowerment and Renaissance, Represented by President, Ms. M.Thavamani, No. 50, Periyar Thidal, EVK Sampath Salai, Vepery, Chennai - 600 007.

... Petitioner in all W.P.s -vs1. The Director of Income Tax (Exemption), No. 121, Mahatma Gandhi Road, Chennai - 600 034.

2. The Joint Commissioner of Income Tax (OSD) (Exemptions) II, No. 121, Mahatma Gandhi Road, Chennai - 600 034.

3. The Union of India, Secretary, Ministry of Finance, North Block, New Delhi.

... Respondents in all W.P.s Prayer in W.P. No. 2012 of 2012:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records and quash the impugned order of the First Respondent issued under Section 12AA(3) of the Income Tax Act, 1961 bearing DIT (E) No. 2(412)/ 97-98/12AA(3)/2011-12 dated 26.12.2011 and direct the First Respondent to continue the exemption under Section 12AA of the Income Tax Act, 1961 as claimed by the Petitioner forthwith. Prayer in W.P. No. 2013 of 2012:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records and quash

the impugned order of the Second Respondent issued under Section 143(3) of the Income Tax Act, 1961, bearing PAN/GI No. AAATP5011E dated 28.12.2011 for the assessment year 2009-2010. Prayer in W.P. No. 2014 of 2012:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, declaring the provisos to Section 2(15) of the Income Tax Act, 1961 as ultra vires and unconstitutional as the same is in violation of Article 14, 265 and 300A of the Constitution of India.

For Petitioner :

Mr. V.S.Jayakumar (in all W.P.s) For Respondents:

Mrs. Hema Muralikrishnan, Standing Counsel (in all W.P.s) C O M M O N O R D E R (through video conference) Learned Counsel for the Petitioner seeks permission of this Court to withdraw the Writ Petitions and he has also filed a memo dated 18.12.2020 to that effect through e-mail, which is placed on record.

Accordingly, the Writ Petitions are dismissed as withdrawn. Consequently, the connected Miscellaneous Petitions are closed. No costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To

1. The Director of Income Tax (Exemption), No. 121, Mahatma Gandhi Road, Chennai - 600 034.

2. The Joint Commissioner of Income Tax (OSD) (Exemptions) II, No. 121, Mahatma Gandhi Road, Chennai - 600 034.

3. The Secretary to the Government of India, Ministry of Finance, North Block, New Delhi.

+1cc to M/s.V.S.Jayakumar, Advocate Sr.42114 +3cc to M/s.Hema Muralikrishnan, Advocate sr.42132, 42133,42134 W.P. Nos. 2012 to 2014 of 2012 sr II[co] srg 28/12/2020