Case Law β€Ί High Court β€Ί Wp/2035/2012 Of M/S.periyar Public Press...

Wp/2035/2012 Of M/S.periyar Public Press Trust v. The Director Of Income-Tax

High Court 18 Dec 2020 In favour of: Revenue
Forum / Bench
High Court Β· hc_cis_mas
Parties
Wp/2035/2012 Of M/S.periyar Public Press Trust v. The Director Of Income-Tax
Date of order
18 Dec 2020
Assessment year(s)
β€”
Outcome
Dismissed

The order β€” as passed by the High Court

Case summary

In Wp/2035/2012 Of M/S.periyar Public Press Trust v. The Director Of Income-Tax, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below β€” read the full judgment for the complete reasoning.

Sections referenced in this judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.12.2020 CORAM THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. Nos. 2035 to 2037 of 2012andM.P. Nos. 1 and 1 of 2012 M/s. Periyar Public Press Trust,Represented by Vice President Mr. K.Veeramani,No. 50, Periyar Thidal,EVK Sampath Salai,Vepery, Chennai – 600 007. ... Petitioner in all W.P.s -vs- 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 Union of India, Secretary, Secretary, Ministry of Finance, North Block, New Delhi. ... Respondents in all W.P.s Prayer in W.P. No. 2035 of 2012:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records and quash the impugned order of the First Respondent issued under Section 12AA(3) of the Income Tax Act, 1961 bearing DIT (E) http://www.judis.nic.in W.P. Nos. 2035 to 2037 of 2012 No. 2(315)/91/12AA(3)/2011-12 dated 26.12.2011 and direct the First Respondent to continue the exemption under Section 12AA of the Income Tax Act, 1961 as claimed by the Petitioner forthwith. Prayer in W.P. No. 2036 of 2012:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records and quash the impugned order of the Second Respondent issued under Section 143(3) of the Income Tax Act, 1961, bearing PAN/GI No. dated 28.12.2011. Prayer in W.P. No. 2037 of 2012:- Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, declaring the provisos to Section 2(15) of the Income Tax Act, 1961 as ultra vires and unconstitutional as the same is in violation of Article 14, 265 and 300A of the Constitution 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 this Court to withdraw the Writ Petitions and he has also filed a memo dated 18.12.2020 to that effect through e-mail, which is placed on record. Accordingly, the Writ Petitions are dismissed as withdrawn. Consequently, the connected Miscellaneous Petitions are closed. No costs. vjt 18.12.2020 Index: Yes/No Note: Issue order copy by 23.12.2020. 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. P.D. AUDIKESAVALU, J. W.P. Nos. 2035 to 2037 of 2012 18.12.2020
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