IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 35863 OF 2024 (LB-RES)

BETWEEN:

1. ANMOL EDUCATION ASSOCIATION ®, REGISTERED UNDER KARNATAKA SOCIETIES REGISTRATION ACT, 1960 REGISTERED OFFICE AT #4-4/245 HALAGAVEDERAHALLI, 6^TH CROSS R.R.NGARA BENGALURU-560 098. REPRESENTED BY ITS PRESIDENT MR.C.G.DINESH.

…PETITIONER (BY SMT. SHALINI A. HASINAL, ADVOCATE)

AND:

Digitally

1. STATE OF KARNATAKA signed by REPRESENTED BY GEETHA P G Location : PRINCIPAL SECRETARY HIGH COURT DEPARTMENT OF RURRAL DEVELOPMENT OF AND PANCHAYAT DRAJ KARNATAKA VIDHANASOUDHDA BBANGALORE-560 001.

2. SHIRAMAGONDAHALLI GRAM PANCHAYAT REPRESENTED BY SECRETARY GOPNAL DAVANAGERE DISTRICT KARANTAKAK-577 213.

3. THE PRESIDENT SHIRAMAGONDAHALLI GRAM PANCHAYAT GOPNAL, DAVANAGERE DISTARICT KARANATAKA-577 213.

4. PANCHAYAT DEVELOPMENT OFFICER SHIRAMAGAONDAHALLI GRAM PANCHAYAT GOPNAL, DAVANAGERE DISTRICT KARANTAKA-577 213.

…RESPONDENTS (BY SRI. BOPANNA BELLIAPPA, AGA FOR R1;

SRI. N.R.JAGADEESWARA, ADVOCATE FOR R2 TO R4)

THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI AND/OR SUCH OR OTHER WRIT ORDER OR DIRECTION AGAINST THE RESPONDENTS TO QUASH THE NOTICE DATED 17.04.2024 PRODUCED AT ANNEXURE-E PAGE NO.28 BEARING NO.GRA-PAM-SHI-A-C-R-

07/2023-24 AND ETC THIS PETITION COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.I.ARUN

ORAL ORDER

The petitioner is an educational institution situated within the territorial jurisdiction of Shiramagondanahalli Gram Panchayat and is granted exemption under Section 80G of the Income Tax Act, 1961. The petitioner has been assessed to property tax in respect of the building in which it is running its educational institution and the same is imposed by the jurisdictional Panchayat. Aggrieved by the same, the present writ petition is filed.

2. The case of the petitioner is that the jurisdictional Grama Panchayat should not be imposing property tax on the petitioner in the light of it being considered as a charitable institution and being granted exemption under Section 80G of the Income Tax Act, 1961.

3. Per contra, the learned counsel for the respondents submits that the petitioner cannot be granted any exemption just because it is a charitable institution. However, both the learned counsel for the petitioner as well as the learned counsel for the respondents jointly submit that the decisions of the Grama Panchayat, which have been impugned in the instant writ petition, has been passed based upon the law which existed previously at the time of filing of the writ petition and presently, the law has changed. They jointly submit that, if the petitioner is relegated to the jurisdictional Panchayat Development Officer and if the petitioner is permitted to make a representation, the jurisdictional Panchayat Development Officer will consider the case of the petitioner in accordance with law and thereafter pass appropriate orders.

4. In view of the submissions made by learned counsel for the petitioner as well as learned counsel for the respondents, the following order is passed:

ORDER

i. The Writ Petition is hereby disposed of.

ii. The impugned demand notice dated

17.04.2024 bearing no.UÁæ.¥ÀA.²:C:¹.Dgï.07:/2023-24 is hereby set aside.

iii. The petitioner shall submit a detailed representation to the jurisdictional Panchayat Development Officer on or before

07.04.2026, explaining why it should not be subjected to payment of property tax.

iv. The representation submitted by the petitioner shall be considered by the Panchayat Development Officer in accordance with the law and appropriate orders shall be passed with regard to the tax, which the petitioner is liable to pay or not and if it is liable to pay the tax, from which year it is liable to pay and what amount of tax.

v. If the petitio