IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.03.2026 CORAM THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE SHAMIM AHMED W.P.Nos.19868 and 19871 of 2025 and W.M.P.Nos.22406 and 22409 of 2025 W.P.No.19868 of 2025 All India Sai Samaj, Represented by its President, Shri A.Selvaraj, S/o G.Alagarsamy, aged 60 years, No.37, Alamelumanagapuram, Venkatesa Agraharam, Mylapore, Chennai 600 004. ...Petitioner Vs.

1.The Commissioner of Income Tax (Exemptions), Aayakar Bhawan-Annexe Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

2.The Central Processing Centre, 1^st Floor, Prestige Alpha No.48/1 & 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru 560 100.

3.The Deputy Commissioner of Income Tax(Exemptions), 3^rd Floor, Annexe Building, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. ...Respondents Writ Petition has been filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records in DIN and Order No.ITBA/COM/F/17/2024-25/1071743251(1) dated 31.12.2024 order under Section 119(2)(b) of the IT Act on the file of the 1^st Respondent for the AY 2022-23 and q