WP/3062/2026 of M/s. The General and Technical Educational Society Vs THE UNION OF INDIA on 9 August 2026

1. The present writ petition is filed questioning the appellate order dt.08.09.2025 passed by the 2nd respondent dismissing the appeal preferred by the petitioner under Section 250 of Income Tax.

2. The petitioner is a charitable society engaged in imparting education by deriving income from the educational institutions run by it. The 3rd respondent passed Assessment Order dt.23.03.2024 under Section 143 (3) r/w. Section 263 of Income Tax Act, 1961 in relation to the assessment year 2018- 2019, whereunder exemption claimed by the petitioner was disallowed by applying Section 11 (1A) of the Act.

3. Questioning the said order, the petitioner preferred appeal under Section 250 of the Act before the 2nd respondent which came to be dismissed by impugned order 08.09.2025, which is under challenge in the present writ petition.

4. The learned Senior Counsel, Sri C. Raghu would submit that the authorities ought to have considered the case of the petitioner under Section 11(1) of the Act instead, the respondents have disallowed the exemptions claimed by the petitioner by treating its case under Section 11(1A) of the Act, without properly appreciating its contentions.

5. On the other hand, the learned Standing Counsel appearing for the department would submit that the petitioner failed to furnish the complete details and necessary authentic documentary evidences to justify that the amount under dispute was actually been utilized for acquisition of other capital asset. He would further submit that, in the absence of any material available on record, there is no illegality or infirmity in the order under challenge.

6. At this stage, the learned Senior Counsel, Sri C. Raghu appearing for the petitioner, seeks permission of this Court to with draw the writ petition, so as to file appeal before the Tribunal as per Section 253 of the Act and seeks protection till filing of the appeal.

7. In view of the said submission made by the learned Senior Counsel, we allow the petitioner to withdraw the writ petition by granting liberty to file appeal within a period of four

(04) weeks from the date of receipt of the copy of this order. Further, till such time, the respondents are directed not to take any coercive action against the petitioner pursuant to impugned order 08.09.2025 passed by the 2nd respondent.

8. Accordingly, the writ petition is dismissed as withdrawn with a liberty, as indicated above. There shall be no order as to costs. As a sequel, pending applications, if any shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA

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JUSTICE T.C.D. SEKHAR 10.08.2026 DR

THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR

WP No.3062 of 2026 Date 10.08.2026

U DR