- 1 - HC-KAR NC: 2026:KHC:10115 WP No. 4013 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 4013 OF 2026 (LB-TAX) BETWEEN: SHREE PARVATHAMMA NARASIMHAIAH CHARITABLE TRUST (R), BELAWADI, SRIRANGAPATTANA TALUK, MANDYA DISTRICT- 571 477. REP. BY ITS SECRETARY, SRI. S. RAJENDRA. [REGISTERED UNDER TRUST ACT] …PETITIONER (BY SRI SRINIVASA D C, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, BY ITS PRINCIPAL SECRETARY, RURAL DEVELOPMENT & PANCHAYATH RAJ DEPARTMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BENGALURU- 560 001. 2. NAGUVANAHALLI GRAMA PANCHAYAT, BY ITS PANCHAYATH DEVELOPMENT OFFICER, NAGUVANAHALLI VILLAGE, SRIRANGAPATTANA TALUK, MANDYA DISTRICT- 571 438. …RESPONDENTS (BY SMT. SPOORTHI V, HCGP FOR R-1; SRI M.S DEVARAJU, ADVOCATE FOR R-2) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMUNICATION IN NO. NAGRAAPAMNAM/118/2024-25 DATED 02.01.2025 MADE BY THE R-2 GRAMA PANCHAYATH TO THE PETITIONER REFUSING TO EXEMPT THE PROPERTY TAX OF THE Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:10115 WP No. 4013 of 2026 PETITIONER'S EDUCATIONAL INSTITUTION AND TO COLLECT THE PROPERTY TAX IN ACCORDANCE WITH LAW VIDE ANNEXURE-P ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: "a) Quash the Communication in No.NaGraaPamNam/ 118/2024-25 dated: 02-01-2025 made by the 2nd respondent Grama Panchayath to the petitioner refusing to exempt the Property Tax of the petitioner's educational Institution and to collect the Property tax in accordance with law vide Annexure-'P'. b) Pass such other relief/s as this Hon'ble Court may deem just and necessary to grant in favour of the petitioner under the facts and circumstances of the case, in the interest of justice and equity." 2. The grievance of the petitioner is that the petitioner being a charitable institution is exempted from making payment of property tax. The petitioner then was granted an opportunity to place the certificate of exemption on record. However, the income tax returns have been placed on record indicating that the petitioner has not made payment of taxes and - 3 - HC-KAR NC: 2026:KHC:10115 WP No. 4013 of 2026 that there is no demand for income tax by the income tax department. 3. In that view of the matter, liberty is reserved to the petitioner to place the income tax exemption certificate for consideration before the respondent no.2 in compliance with the order dated 19.02.2024 in WP No.219/2024, which the learned counsel for the petitioner undertakes to do so by 13.3.2026. 4. If needful is done by them, respondents are directed to consider the representation made by the petitioner in terms of the documents which have been submitted and pass necessary orders within 15 days of the filing of the documents. 5. With the above observations, the Writ Petition is disposed of. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 2 Sl No.: 46