TaxTMI 
TaxTMI 
2025 (3) TMI 1799
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....: Sri. M Dilip And Sri Y.V. Raviraj, Advocates ORAL ORDER: In this petition, petitioner seeks the following reliefs: "a. Issue a writ of mandamus directing the first and second respondents to consider the application dated 31.03.2022 Annexure-B filed by the petitioner for grant of exemption u/s.10(46) of the IT Act and notify the same for the period 01.06.2011 to 31.03.2024. b. Issue a writ of mandamus directing the respondents 3 to 6 to initiate proceedings under amended Section 148A of the IT Act, before proceedings u/s. 148 of the IT Act for A.Y. 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 by accepting the return as per Annexures-F to F5. c. Issue a Writ of certiorari to quash exparte assessment....
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....n and referring to the material on record, learned Senior Counsel for the petitioner invited my attention to the application at Annexure - B dated 31.03.2022 filed by the petitioner seeking exemption under Section 10(46) of the Income Tax Act, 1961, in order to contend that the petitioner being a statutory board and not engaged in commercial activity, petitioner was entitled to such exemption, which has not been considered by respondent Nos.1 and 2, who have to be directed to consider the said application in this regard. 4. It is also pointed out that the impugned Assessment orders at Annexures- C, C1, C2, C3, C4 and C5 being the ex-parte orders, the same were passed without providing an opportunity to the petitioner to submit replies to....
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....urt in the case of Mysore Palace Board and another Vs. The Central Board of Direct Taxes and others - W.P.No.5772/2025 dated 06.03.2025, wherein it is held as under: "The petitioner is seeking for the following reliefs in the present writ petition. "(i) Issue a writ of mandamus or any other writ as the Hon'ble Court may deem fit to respondent No.1 directing to dispose of the application No.MPB/EO/DD/AS/2023-24 dated 02.08.2023 (Annexure-E) filed by the petitioner seeking renewal of exemption under Section 10(46) of the I.T.Act for the AY 2024-25 and subsequent AY; (ii)Issue a writ of mandamus or any other writ as the Hon'ble High Court may deem fit to respondent No.1 directing to allow the exemption under Section ....
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....22, respectively and since the respondents ought to have initiated proceedings under the amended 148A section post 01.04.2022, the impugned ex-parte assessment orders are hereby quashed and matter is remitted back to the stage of the respondent issuing notice u/s. 148A(b)of the IT Act as per the amended section 148A of the IT Act and to proceed further in accordance with law. It is also submitted that insofar as the Assessment years 2015-16, 2016-17, 2017-18 and 2018-19 are concerned since they were issued on 30.03.2022 prior to amendment which came into effect from 01.04.2022, the impugned assessment orders deserve to be set aside and matter remitted back to the stage of the petitioner submitting reply to the aforesaid notice dated 31.03.2....