- 1 - HC-KAR NC: 2025:KHC:35265 WP No. 19472 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 19472 OF 2024 (T-IT) BETWEEN: BANGALORE GORAKSHAN SHALA, A TRUST REGISTERED UNDER THE MYSORE SOCIETIES ACT, 1961, REPRESENTED BY ITS SECRETARY SON OF SRI. KISHANLAL, AGED ABOUT 77 YEARS, NEAR OUTER RING ROAD, MAHADEVAPURA POST, DODDANIKKUNDI, BANGALORE - 560 048. NOTE: SENIOR CITIZEN BENEFIT IS NOT CLAIMED …PETITIONER (BY SRI. MADHUSUDHAN U.A, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE - 560 027. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:35265 WP No. 19472 of 2024 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI, 2503, E-2 BLOCK, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, JLN MARG, MINTO ROAD, NEW DELHI -110 002. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE ACT DTD. 24.01.2024 OF THE ACT FOR THE ASSESSMENT YEAR 2017-18 BY THE RESPONDENT NO.1 BEARING DIN AND LETTER NO. ITBA/AST/F/148A(SCN)/2023-24/1060093798(1) HEREIN MARKED AS ANNEXURE-A1 AND QUASH THE NOTICE DATED 18.03.2024 ISSUED UNDER SECTION 148A(d) OF THE ACT FOR THE ASSESSMENT YEAR 2017-18 BY THE RESPONDENT NO.1 BEARING DIN AND NOTICE NO. ITBA/AST/F/148A/2023-24/1062868496(1) HEREIN MARKED AS ANNEXURE-A2 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:35265 WP No. 19472 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayers: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(b) of the Act dated 24.01.2024 of the Act for the assessment year 2017-18 by the Respondent No.1 bearing DIN & Letter No. ITBA/AST/F/148A(SCN)/2023- 24/1060093798(1) herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 18.03.2024 issued under section 148A(d) of the Act for the assessment year 2017-18 by the Respondent No.1 bearing DIN & notice No. ITBA/AST/F/148A/2023- 24/1062868496(1) herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 18.03.2024 issued under section 148 of the Act for the assessment year 2017-18 by the Respondent No.1 bearing DIN & notice No. ITBA/AST/S/148_1/2023-24/1062869677(1) herein marked as Annexure - A3. iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri.Madhusudhan U.A, learned counsel for the petitioner, Sri.Aravind V Chavan, learned counsel for the respondents. - 4 - HC-KAR NC: 2025:KHC:35265 WP No. 19472 of 2024 3. The grounds projected in the subject petition in support of the prayers quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. - 5 - HC-KAR NC: 2025:KHC:35265 WP No. 19472 of 2024 (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE CBC List No.: 1 Sl No.: 385 CT.sm