APHC010740552013 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] WEDNESDAY, THE NINTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No.31056 of 2013 Between: 1. Ganta Sriram Educational Society, D.No.27-3-142/1, Road No.4, Official Colony, Gajuwaka, Visakhapatnam, represented by its President, Ganta Sri Ramachandra Rao, S/o.G.Seshaiah. ...Petitioner AND 1. The Chief Commissioner of Income Tax, Circle–5(1), Ayakar Bhavan, Daba Gardens, Visakhapatnam. 2. Assistant Commissioner of Income Tax, Circle–5(1), Visakhapatnam. ...Respondents Counsel for the Petitioner : Mr.A.V.A.Siva Kartikeya Counsel for the Respondents: Mr.Vijay Kumar Punna This Court delivered the following ORDER: (per NJS,J) The writ petition is filed seeking to declare the Order of the 1st respondent dated 16.9.2011 in not granting benefit under Section 10(23C) of the Income Tax Act, 1961, as arbitrary, etc., and for a consequential direction. 2. The learned counsel for the petitioner at the time of considering the matter, placed a copy of the order dated 30.6.2017 passed by the Income 2 Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam in I.T.A. No.128/Vizag/2014 for Assessment year 2010–’11 and I.T.A. No.129/Vizag/2014 for Assessment year 2011–’12, wherein the said appeals filed by the very same petitioner–Educational Society were disposed of, holding that the Society is entitled for exemption under Sections 11 and 12 of the Income Tax Act, subject to satisfactory compliance of the terms and conditions laid down therein for the Assessment years 2010–’11 and 2011–’12. He also submits that the Department also granted exemption under Sections 11 and 12 of the Income Tax Act for the subsequent assessment years also. In view of the same, learned counsel for the petitioner seeks to close the writ petition, however, with a liberty to revive the writ petition if any occasion arises. 3. In the light of the above stated position, granting liberty as prayed for, the writ petition is closed. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. ____________________ NINALA JAYASURYA,J ____________________________ TARLADA RAJASEKHAR RAO,J July 09, 2025 vasu