Andhra Pradesh High Court
WP/33861/2025 of THE ANDHRA EVANGELICAL LUTHERAN CHURCH Vs UNION OF INDIA on 2 September 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE 3rd DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33861 OF 2025 Between: 1. THE ANDHRA EVANGELICAL LUTHERAN CHURCH, fgThe
APHC010654892025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
THURSDAY, THE 3rd DAY OF SEPTEMBER 2026
PRESENT
WRIT PETITION NO: 33861 OF 2025
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1. THE ANDHRA EVANGELICAL LUTHERAN CHURCH, fgThe Andhra Evangelical Lutheran Church, D.No 72-1-8, AEL Church Complex, Becker Compound, Guntur-522002. Rep. by its Administrator Mr. Joseph P.S ...Petitioner AND
1. UNION OF INDIA, Rep., by its Secretary, Ministry of Finance, Department of Revenue, Income Tax Department, New Delhi - 110001. 2.
2. The Commissioner of Income Tax Exemptions, (Hyderabad) Aayakar Bhawan, 2nd Floor, Annexure Building, Basheerbagh, Hyderabad- 500004.
3.
3. Additional Commissioner of Income Tax, Exemptions Circle, Vijayawada.
4.
4. Assistant Commissioner of Income Tax, Exemption Circle, Vijayawada. 5.
5. Commissioner of Income Tax Appeals, National Faceless Appeal Centre (NFAC), Delhi.
6. Assessment unit National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India, New Delhi.
7. Tax Recovery OfficerExemptions, 2nd Floor, Basheerbagh, Hyderabad. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toleased to issue writ of Mandamus or any other appropriate writ or order or direction, declaring the action of the respondents in initiating recovery proceedings against the petitioner during the pendency of the appeals before the Honble ITAT, based on the faceless assessment tax order dated 26.03.2022 and penalty order dated 27.09.2022 for Assessment Year 2016-17 is illegal, arbitrary, RESPONDENTS that of their counsel violative of Articles-14, 25, 26, 27 and 265 of the Constitution of India and Section-11 and 12 of the Income Tax Act and violative of principles of natural justice and consequently set-a-side the demand notice dated 12.11.2025 demanding to pay sum of and direct theRs.l,17,02,02,061/- and Rs.4,07,77,388/- respondents not to demand or recover or collect the demands for Assessment Year 2016-17 based on the faceless assessment tax order dated 26.03.2022 and penalty order dated 27.09.2022 till the disposal of the appeals ITA No. 715 and 716/Vizag/2025 pending before the Honble ITAT and pass Counsel for the Petitioner: Dr.SATTARU RAJANI Counsel for the Respondents: T NIRANJAN Deputy Solicitor General of India Counsel for the Respondents:Y N VIVEKANANDA The Court made the following order:
WRIT PETITION No: 33861 OF 2025
ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)
In view of the subsequent developments, more particularly, in the light of the order dated 08.05.2026 passed by the Income Tax Appellate Tribunal, Visakhapatnam, wherein, the matter is relegated to CIT(A) for re-adjudication, the writ petition is rendered infructuous.
2. However, considering the request made on behalf of learned counsel for the petitioner, the writ petition is dismissed as withdrawn.
3. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed.
_____________________ NINALA JAYASURYA, J
_______________ T.C.D.SEKHAR, J
GVK
AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No. 33861 OF 2025
Dt. 03.09.2026
GVK