IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.23801 of 2022 and W.M.P.Nos.22784, 22786 & 29101 of 2022 M/s.Arulmigu Devi Karumariamman Thirukoil Rep by its Executive Officer Ms.G.Jayapriya Karumariamman Thirukoil, Sannathi Street Thiruvekadu Chennai 600 077 ...Petitioner Vs.

The Assistant Commissioner Of Income Tax (Exemptions)

121, Nungambakkam High Road, Nungambakkam , Chennai 600034 ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records on the file of the respondent and quash i) the impugned order passed by the respondent under Section 148A(d) of the Act in PAN: AADTA3737H, DIN & Order No.ITBA/COM/F/17/2022-

23/1044228755(1) dated 28.07.2022 for the AY 2013-14.

ii) the impugned notice No.1 under Section 148 of the Act issued by the respondent under Section 148 of the Act in PAN: AADTA3737H, DIN & Notice No.ITBA/AST/S/148/2021-22/1032372552(1) dated 12.04.2021 for the AY 2013-14 and iii) the impugned notice No.2 under Sectin 148 of the Act issued by the respondent in PAN: AADTA3737H dated 28.07.2022 for the AY 2013-14 communicated through intimation letter dated 28.07.2022 in DIN:ITBA/AST/S/91/2022-23/1044249763(1).

For Petitioner : Mr.N.V.Balaji For Respondents : Mr.V.J.Arulraj Senior Standing Counsel

ORDER

Mr.V.J.Arulraj, learned Senior Standing Counsel, takes notice for the Respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Senior Standing Counsel for the Respondent.

3. In this writ petition, the petitioner has challenged the impugned order dated 28.07.2022 passed under Section 148 A (d) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and a notice issued under Section 148 of the Act under the new regime with effect from 01.04.2021.

4. The petitioner claims that the petitioner was earlier granted an exemption under Section 10(23-C)(iv) of the Act vide approval order dated 03.11.2016 with effect from Assessment Year 2016-2017 and that all along, the petitioner was exempted from the payment of income tax. However, the petitioner failed to renew the same and therefore, the petitioner was confronted with re-asessment proceedings for the Assessment year 2013-14.

5. In this background, the petitioner appears to have approached the Commissioner of Income tax (Exemption ) for renewal of exemption under Section 10 (23C)(iv) of the Act. The facts on record reveal that earlier, the Commissioner of Income Tax (Exemptions) had passed an order dated

03.11.2016 which came to be later modified vide order dated 28.12.2017. 6. By the aforesaid order, dated 28.12.2017 the benefit of Section 10 (23C)(v) of the Act was confined for the tax period starting from the Assessment Year 2016-17. This was therefore challenged by the petitioner before the Income Tax Appellate Tribunal (ITAT) in ITA.No.1090/CHNY/2018. The Tribunal vide order dated 16.11.2018 ordered as under:

“10(23C) any income received by any person on behalf of-

(i) …. …. …. …. …. …. …. .… (ii) …. …. …. …. …. …. …. .… (iii) …. …. …. …. …. …. …. .…

(iiia) …. …. …. …. …. …. …. .…

(iiiaa) …. …. …. …. …. …. …. .…

(iiiaaa) …. …. …. …. …. …. …. .…

(iiiab) …. …. …. …. …. …. …. .… (iiiac) …. …. …. …. …. …. …. .… (iiiad) …. …. …. …. …. …. …. .… (iiiae) …. …. …. …. …. …. …. .…

(iv) …. …. …. …. …. …. …. .…

(v) any trust (including any other legal obligation) or institution wholly for public religious purposes, (which may be approved by the prescribed authority), having regard to the manner in which the affairs of the trust or institution are administered and supervised for ensuring that the income accruing thereto is properly applied for the objects thereof.”

14. Therefore, in view of Section 10(23C) (v) of the Act, the assessee being a public religious temple/institution is entitled for approval by the Commissioner (Exemption). In fact