Madras High CourtWP/22797/2024withdrawn dismissed

Chennai Port And Dock Educational Trust Higher Secondary School v. The Commissioner Of Income Tax (Exemptions)

2025-07-11Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 11.07.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.24149 & 24825 of 2024 Chennai Port and Dock Educational Trust Higher Secondary School Formerly known as Madras Port and Dock Educational Trust Higher Secondary School Rep. by its Correspondent, Ms.C.Thara Sugirtha MDLB Housing Colony, Tondiarpet, Chennai - 600 081.

... Petitioner in both W.P., Vs.

1.The Commissioner of Income Tax (Exemptions), Aayakar Bhawan - Annexe Building, No.121 Mahatma Gandhi Road, 2.The Central Board of Direct Taxes Rep. by its Chairperson, Department of Revenue-Ministry of Finance, Government of India, New Delhi.

3.Income Tax Officer, Exemptions Ward - 2, Aayakar Bhawan - Annexe Building, No.121 Mahatma Gandhi Road, 1/4

... Respondents in both W.P., Prayer in W.P.No.22174 of 2024:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records on the file of the first respondent and quash the impugned order passed in ITBA/COM/F/17/2023-24/1063201417(1) dated 22.03.2024 under Section 119(2)(b) of the Income Tax Act, 1961 for the Assessment Year 2022-23 rejecting the application filed by the petitioner seeking condonation of delay in filing Form 10B as illegal and consequently direct the first respondent to condone the delay in filing Form 10B for the Assessment Year 2022-23.

Prayer in W.P.No.22797 of 2024:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records on the file of the first respondent and quash the impugned order passed in ITBA/COM/F/17/2023-24/1063200253(1) dated 22.03.2024 under Section 119(2)(b) of the Income Tax Act, 1961 for the Assessment Year 2021-22 rejecting the application filed by the petitioner seeking condonation of delay in filing Form 10B as illegal and consequently direct the first respondent to condone the delay in filing Form 10B for the Assessment Year 2021-22.

For Petitioner : Mr.H.Yeshwanth Kumar in both W.P., 2/4

For Respondents : Mr.V.J.Arul Raj, in both W.P., Senior Standing Counsel and Ms.Anu Ganesan, Junior Standing Counsel COMMON ORDER When the matter was taken up for hearing, learned counsel for the petitioner sought permission of this Court to withdraw these writ petitions. He has also made an endorsement to that effect in the case bundle.

2. Considering the submission coupled with an endorsement made by the learned counsel for the petitioner, these writ petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed.

11.07.2025 Speaking/Non-speaking order Index : Yes / No vm KRISHNAN RAMASAMY.J., 3/4

vm To 1.The Commissioner of Income Tax (Exemptions), Aayakar Bhawan - Annexe Building, No.121 Mahatma Gandhi Road, 2.The Central Board of Direct Taxes Rep. by its Chairperson, Department of Revenue-Ministry of Finance, Government of India, New Delhi.

3.Income Tax Officer, Exemptions Ward - 2, Aayakar Bhawan - Annexe Building, No.121 Mahatma Gandhi Road, and W.M.P.Nos.24149 & 24825 of 2024 11.07.2025 4/4