- 1 - HC-KAR NC: 2026:KHC:25399 WP No. 15510 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JUNE 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 15510 OF 2026 (T-IT) BETWEEN: MR SUNIL KUMAR NAHAR SON OF MR. GAUTAM NAHAR, AGED ABOUT 53 YEARS, RESIDING AT NO. 22, PANCHAVATI, 18TH CROSS, 10TH MAIN, MALLESHWARAM, BANGALORE - 560055. …PETITIONER (BY SRI. ADITYA CHATTERJEE., ADVOCATE) AND: 1. M/S VIJAYANAGAR EDUCATIONAL TRUST NO.6, 2ND MAIN, 9TH CROSS, HAMPINAGAR (RPC LAYOUT), BANGALORE 560040. 2. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU 6TH FLOOR, UNITY BUILDING ANNEX-P, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:25399 WP No. 15510 of 2026 KALINGA RAO ROAD, BANGALORE 560027. …RESPONDENTS (BY SRI.ARAVIND V CHAVAN., ADVOCATE FOR R2 ) THIS WP IS FILED UNDER ARTICLES 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. SET ASIDE THE IMPUGNED FINAL ORDER DATED 22 OCTOBER 2025 AT ANNEXURE A PASSED IN ITA NO. 2006/BANG/2019 BY THE LD. INCOME TAX APPELLATE TRIBUNAL B. BENCH, BANGALORE; B. CONSEQUENTLY, RESTORE THE ORDER DATED 13 AUGUST 2019 AT ANNEXURE C PASSED BY THE RESPONDENT NO. 2 CANCELLING THE REGISTRATION OF THE RESPONDENT NO. 1 TRUST UNDER SECTION 12 AA(4) OF THE INCOME TAX ACT, 1961; C. SET ASIDE THE IMPUGNED INTERVENTION ORDER DATED 07 MAY 2025 AT ANNEXURE B PASSED IN MP NO. 165/BANG/2020 IN I.T.A NO. 2006/BANG/2019 BY THE LD INCOME TAX APPELLATE TRIBUNAL B BENCH, BANGALORE; D. CONSEQUENTLY, ALLOW MP NO. 165/BANG/2020 IN ITA NO.2006/BANG/2019 FILED BY THE PETITIONER AT ANNEXURE-A. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:25399 WP No. 15510 of 2026 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner is aggrieved by the final order dated 22.10.2025 in ITA No.2006/Bang/2019 on the file of the Income Tax Appellate Tribunal, 'B' Bench, Bengaluru [for short, 'the Tribunal']. The petitioner had filed an intervenor application in the proceedings with the Tribunal, and this Court in the writ petition in W.P. No.30/2020 [T-IT] has intervened in the following terms. "In this writ petition, petitioner inter alia seeks a writ of mandamus to respondent No.2 to receive the intervening application filed in ITA No.2006/Bang/2019 pending before the Income Tax Appellate Tribunal, Bangalore and place the same before the concerned Bench for consideration. After hearing the learned counsel for the parties, the petition is disposed of with a direction to the office of the Income Tax Appellate Tribunal, Bangalore to place the application for intervention filed by the - 4 - HC-KAR NC: 2026:KHC:25399 WP No. 15510 of 2026 petitioner before the Income Tax Appellate Tribunal, Bangalore. The Income Tax Appellate Tribunal, Bangalore shall deal with the application, which may be filed by the petitioner in accordance with law after affording an opportunity of hearing to the parties." The Tribunal, after this order in the writ petition in W. P. No.30/2020 [T-IT] has rejected the petitioner’s application and disposed of the appeal by the orders which are called in question in the present petition. Sri Aditya Chatterjee, the learned counsel for the petitioner, submits that the petitioner has invoked this Court's jurisdiction under Article 226 of the Constitution of India because the appellate remedy under the Income Tax Act, 1961 would be available only to a party to the proceedings and because the Tribunal has opined that the petitioner cannot be permitted to intervene. The learned counsel proposes to impress upon this Court that the circumstances would justify invoking this Court's - 5 - HC-KAR NC: 2026:KHC:25399 WP No. 15510 of 2026 plenary jurisdiction under Article 226 Constitution of India. Sri Aravind V Chavan, a learned standing counsel for the second respondent who is called upon to accept notice, is heard. This Court is of the opinion that, in the circumstances of the case, the petitioner must first approach the Appellate Court, which is a bench of higher strength, with an application for leave to file an appeal and invoke this Court's jurisdiction if such application is rejected rather than invoking this Court's jurisdiction first. Therefore, the following: ORDER The writ petition stands disposed of with liberty to the petitioner to file an appeal along with an application for leave to file the appeal but without being prejudiced to approach this Court based - 6 - HC-KAR NC: 2026:KHC:25399 WP No. 15510 of 2026 on the Appellate Court's conclusion on such application. Sd/- (B M SHYAM PRASAD) JUDGE AN/-