- 1 - NC: 2025:KHC:9571 WP No. 5772 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 06TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.5772 OF 2025 (T-RES) BETWEEN: MYSORE PALACE BOARD MYSORE PALACE PREMISES SAYYAJI RAO ROAD, MYSURU-570 001 1. A BOARD CONSTITUTED UNDER THE MYSORE PALACE (ACQUISITION AND TRANSFER) ACT, 1998 AND REPRESENTED HEREIN BY ITS EXECUTIVE OFFICER, MR LAKSHMIKANTH REDDY G. AGE :38 YEARS, OCC:EXECUTIVE OFFICER RESIDING AT EXECUTIVE OFFICE, MYSORE PALACE BOARD, MYSURU-570 001. 2. AND ALSO BY ITS DEPUTY DIRECTOR MR. T. S. SUBRAMANYA AGE : 58 YEARS, OCC :DEPUTY DIRECTOR RESIDING AT :EXECUTIVE OFFICE, MYSORE PALACE ROAD MYSURU - 570001. …PETITIONERS (BY SRI K R VASUDEVAN, ADVOCATE) AND: 1. THE CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRMAN DEPARTMENT OF REVENUE NORTH BLOCK, NEW DELHI - 110 001 Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:9571 WP No. 5772 of 2025 2. THE UNION OF INDIA THROUGH ITS SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA CENTRAL SECRETARIAT NORTH BLOCK, NEW DELHI 110 001. 3. THE INCOME TAX OFFICER, WARD 2(2), ROOM NO. 210, 2ND FLOOR, AAYAKAR B NO.21/16, RESIDENCY ROAD, NAZARBAD, MYSORE - 570 010. 4. THE ADDITIONAL COMMISSIONER OF INCOME-TAX AAYAKAR BHAVAN, NO.21/16, RESIDENCY ROAD, NAZARBAD, MYSORE - 570 010. …RESPONDENTS (BY SRI ARAVIND V. CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO RESPONDENT NO.1 DIRECTING TO DISPOSE OF THE APPLICATION NO.MPB/EO/DD/AS/23-24 DATED 02.08.2023 (ANNEXURE -E) FILED BY THE PETITIONER SEEKING RENEWAL OF EXEMPTION UNDER SECTION 10(46) OF THE IT ACT FOR THE AY 2024-25 AND SUBSEQUENTLY RESPONDENT NO.1 DIRECTING TO ALLOW THE EXEMPTION UNDER SECTION 10(46) OF THE IT ACT TO THE PETITIONER FOR THE AY 2024-25 AND SUBSEQUENTLY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:9571 WP No. 5772 of 2025 ORAL ORDER The petitioner is seeking for the following reliefs in the present writ petition. “(i) Issue a writ of mandamus or any other writ as the Hon’ble Court may deem fit to respondent No.1 directing to dispose of the application No.MPB/EO/DD/AS/2023-24 dated 02.08.2023 (Annexure-E) filed by the petitioner seeking renewal of exemption under Section 10(46) of the I.T.Act for the AY 2024-25 and subsequent AY; (ii) Issue a writ of mandamus or any other writ as the Hon’ble High Court may deem fit to respondent No.1 directing to allow the exemption under Section 10(46) of the I.T.Act to the petitioner for the AY 2024-25 and subsequent AY; (iii) pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity.” 2. Learned counsel for the petitioner submits that the application vide Annexure-E dated 02.08.2023 filed by the petitioner seeking the relief of exemption under Section 10(46) of the Income Tax Act for the Assessment Year 2024-25 and subsequent Assessment Year has not been considered by the respondents and as such, petitioner is before this Court by way of the present writ petition. - 4 - NC: 2025:KHC:9571 WP No. 5772 of 2025 3. Per contra, learned counsel for the respondents submits that if reasonable time is granted, respondents shall consider the application and take appropriate decision/ pass appropriate orders on the application, in accordance with law. 4. In the aforesaid facts and circumstances, I deem it just and proper to direct the concerned respondent to address the grievances of the petitioner and consider and pass appropriate orders/take appropriate decision on the petitioner’s application at Annexure-E dated 02.08.2023, in accordance with law, within a period of six weeks from the date of receipt of certified copy of this Order. Sd/- (S.R.KRISHNA KUMAR) JUDGE kcm List No.: 1 Sl No.: 17