2025:BHC-OS:22359-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY Digitally signed by VINA VINA ARVIND ORDINARY ORIGINAL CIVIL JURISDICTION ARVIND KHADPE KHADPEDate:

2025.11.27

12:16:32 WRIT PETITION NO. 4322 OF 2024 +0530 The B N Gamadia Parsee Hunnarshala Trust .. Petitioner Versus Income-tax Officer, (Exemption)

Ward 2(4), Mumbai & ors. .. Respondents Mr. J. D. Mistri, Senior Advocate, with Mr.B. V. Jhaveri & Ms.

Bhargavi Raval , Advocates for the Petitioner.

Mr. Pritish Chatterjee, with Mr. Prathmesh P. Bhosle, Advocates for the Respondents.

CORAM: B. P. COLABAWALLA &

AMIT S. JAMSANDEKAR, JJ.

DATE: NOVEMBER 20, 2025 P. C.

1. At the outset, Mr. Mistri, the learned Senior Counsel appearing on behalf of the Petitioner tenders a copy of draft amendments to the above Writ Petition. The draft amendments are only to bring certain documents on record which were not annexed to the Petition and the averments in relation thereto. Considering this is a formal amendment, the draft amendments tendered to the Court are taken on record and marked “X” for identification. The Petitioner is permitted to carry out the amendments as per the draft handed in. The amendments shall be carried out by tomorrow. Reverification is dispensed with.

2. By the present Petition, the Petitioner has impugned (i) the notice dated 8^th August 2024, issued u/s. 148A(b) of the Income Tax Act, 1961 (“the Act”), (ii) the order dated 29^th August 2024, passed u/s. 148A(d) of the Act, (iii) the notice dated 29^th August 2024 issued u/s. 148 of the Act. The relevant Assessment Year (A.Y.) is 2018-19. By the Notice dated 29^th August 2024, the 1st Respondent has reopened the assessment of the Petitioner for A.Y. 2018- 19. The Revenue has filed its Reply dated 5^th October 2024 to the Petition, which is affirmed on behalf of the 1st Respondent by one Mr. Rajesh Shahir.

3. In the present petition Rule was issued and interim relief was granted in terms of prayer clause (d) vide Order dated 23rd September, 2024.

4. The Pleadings are complete, and therefore, with the consent of the parties, we have heard the Petition finally.

5. The facts and circumstances leading to the notices and the order impugned in the present Petition are as follows: -

(i) The Petitioner is a charitable Trust registered u/s. 12A of the Act. The objects of the Trust are as follows:

“(a) The foundation, maintenance and support of a Technological School or Schools and Institutes, Polytechnical School or Schools or Institutes. Hunnar Shala, Workshops and Industrial and vocational classes for the training of Parsi Zoroastrian young men in the arts and crafts of the factory workshop and as artisans in skilled designs and works and in all manner of handicrafts wood stone and other materials. As ancillary to and in aid of the above objects to take execute and carry out orders from customers and others for the furniture and works turned out in any of the aforesaid schools, institutes, workshops, classes or departments and the receipts and revenue therefrom shall be held as part of the income of the Trusts Funds and applied accordingly.

(b) The grant of scholarships, subscriptions, donations, prizes and other forms of support to schools and Parsi Zoroastrian young men conducive to the aforesaid objects (but not outside India) if funds permit.

(c) The relief of and grant of employment to adult as also elderly Parsi Zoroastrian males.

(d) Provision and maintenance of male Parsi Zoroastrians as apprentices whether in any institute conducted hereunder or in any other factories workshops in India.

(e) To do all such other things as are incidental or conducive to the attainment of the above objects.

(f) To provide by construction of building or otherwise in any manner whatsoever, as the Trustees in their absolute discretion may think fit housing facilities to Parsi Zoroastrian males and females and letting out the building or otherwise allowing the use and occupations of the buildings or parts thereof to Parsi Zoroastrians, males and females