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M/S. Periyar Organisation For Women's Empowerment Andrenaissance v. Prayer In W.p

High Court 18 Dec 2020 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
M/S. Periyar Organisation For Women's Empowerment Andrenaissance v. Prayer In W.p
Date of order
18 Dec 2020
Assessment year(s)
2009-2010
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In M/S. Periyar Organisation For Women's Empowerment Andrenaissance v. Prayer In W.p, the High Court (2020) dismissed the appeal.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU M/s. Periyar Organisation for Women's Empowerment andRenaissance,Represented by President, Ms. M.Thavamani,No. 50, Periyar Thidal,EVK Sampath Salai,Vepery,Chennai – 600 007. ... Petitioner in all W.P.s -vs- Prayer in W.P. No. 2012 of 2012:- Writ Petition filed underArticle 226 of the Constitution of India praying to issue a Writof Certiorarified Mandamus, calling for the records and quashthe impugned order of the First Respondent issued under Section12AA(3) of the Income Tax Act, 1961 bearing DIT (E) No. 2(412)/97-98/12AA(3)/2011-12 dated 26.12.2011 and direct the FirstRespondent to continue the exemption under Section 12AA of theIncome Tax Act, 1961 as claimed by the Petitioner forthwith. Prayer in W.P. No. 2013 of 2012:- Writ Petition filed underArticle 226 of the Constitution of India praying to issue a Writof Certiorarified Mandamus, calling for the records and quash https://hcservices.ecourts.gov.in/hcservices/ the impugned order of the Second Respondent issued under Section143(3) of the Income Tax Act, 1961, bearing PAN/GI No. dated 28.12.2011 for the assessment year 2009-2010. Prayer in W.P. No. 2014 of 2012:- Writ Petition filed underArticle 226 of the Constitution of India praying to issue a Writof Declaration, declaring the provisos to Section 2(15) of theIncome Tax Act, 1961 as ultra vires and unconstitutional as thesame is in violation of Article 14, 265 and 300A of theConstitution of India. For Petitioner : Mr. V.S.Jayakumar (in all W.P.s) For Respondents:Mrs. Hema Muralikrishnan, Standing Counsel (in all W.P.s) C O M M O N O R D E R(through video conference) Learned Counsel for the Petitioner seeks permission of thisCourt to withdraw the Writ Petitions and he has also filed amemo dated 18.12.2020 to that effect through e-mail, which isplaced on record. Accordingly, the Writ Petitions are dismissed as withdrawn.Consequently, the connected Miscellaneous Petitions are closed.No costs. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To 1. The Director of Income Tax (Exemption), No. 121, Mahatma Gandhi Road, Chennai – 600 034. 2. The Joint Commissioner of Income Tax (OSD) (Exemptions) II, No. 121, Mahatma Gandhi Road, Chennai – 600 034. 3. The Secretary to the Government of India, Ministry of Finance, North Block, New Delhi. Ministry of Finance, North Block, New Delhi. +1cc to M/s.V.S.Jayakumar, Advocate Sr.42114 +3cc to M/s.Hema Muralikrishnan, Advocate sr.42132, 42133,42134 W.P. Nos. 2012 to 2014 of 2012sr II[co]srg 28/12/2020
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