Shree Parvathamma Narasimhaiah Charitable Trust… — Writ and Judicial Review | Karnataka HC (2026)

Shree Parvathamma Narasimhaiah Charitable Trust… — Writ and Judicial Review | Karnataka HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of without quashing the impugned communication; petitioner permitted to file its income tax exemption certificate before respondent No.2 by 13.03.2026 in compliance with the order dated 19.02.2024 in WP No.219/2024, and respondents directed to consider the representation and pass necessary orders within 15 days of such filing.

Issue for consideration

Whether the petitioner, a charitable trust running an educational institution, is exempt from payment of property tax levied by respondent No.2 Grama Panchayat, and consequently whether the communication dated 02.01.2025 refusing such exemption should be quashed.

Court's answer

Liberty was reserved to the petitioner to place its income tax exemption certificate for consideration before respondent No.2 in compliance with the order dated 19.02.2024 in WP No.219/2024, learned counsel for the petitioner undertaking to do so by 13.3.2026; the exemption claim itself was not finally decided by this Court.

Ratio / Principle

Upon the petitioner filing the said documents, the respondents were directed to consider the representation made by the petitioner in terms of the documents submitted and pass necessary orders within 15 days of the filing of the documents.

Detailed headnote1 paragraphs

Property tax exemption – charitable trust's educational institution – Writ petition under Article 226 by a registered charitable trust challenging a Grama Panchayat communication (No. NaGraaPamNam/118/2024-25, dt. 02.01.2025) refusing exemption of property tax on its educational institution. The Court noted that income tax returns placed on record showed the petitioner had not paid taxes and that there was no demand for income tax by the income tax department. Without finally deciding the exemption claim, the Court reserved liberty to the petitioner to place its income tax exemption certificate before respondent No.2 in compliance with the order dated 19.02.2024 in WP No.219/2024 (counsel undertaking to file it by 13.3.2026), and directed the respondents to consider the representation and pass necessary orders within 15 days of filing of the documents. Writ petition disposed of.

1 - NC: 2026:KHC:10115 WP No. 4013 of 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17^TH DAY OF FEBRUARY, 2026

BEFORE

THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 4013 OF 2026 (LB-TAX)

BETWEEN:

SHREE PARVATHAMMA NARASIMHAIAH CHARITABLE TRUST (R), BELAWADI, SRIRANGAPATTANA TALUK, MANDYA DISTRICT- 571 477. REP. BY ITS SECRETARY, SRI. S. RAJENDRA. [REGISTERED UNDER TRUST ACT]

…PETITIONER

(BY SRI SRINIVASA D C, ADVOCATE)

AND:

THE STATE OF KARNATAKA, BY ITS PRINCIPAL SECRETARY, RURAL DEVELOPMENT & PANCHAYATH RAJ DEPARTMENT, M.S. BUILDING,

Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA

DR. AMBEDKAR VEEDHI, BENGALURU- 560 001.

NAGUVANAHALLI GRAMA PANCHAYAT, BY ITS PANCHAYATH DEVELOPMENT OFFICER, NAGUVANAHALLI VILLAGE, SRIRANGAPATTANA TALUK, MANDYA DISTRICT- 571 438.

…RESPONDENTS

(BY SMT. SPOORTHI V, HCGP FOR R-1; SRI M.S DEVARAJU, ADVOCATE FOR R-2)

THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMUNICATION IN NO. NAGRAAPAMNAM/118/2024-25 DATED 02.01.2025 MADE BY THE R-2 GRAMA PANCHAYATH TO THE PETITIONER REFUSING TO EXEMPT THE PROPERTY TAX OF THE

2 - NC: 2026:KHC:10115 WP No. 4013 of 2026

HC-KAR

PETITIONER'S EDUCATIONAL INSTITUTION AND TO COLLECT THE PROPERTY TAX IN ACCORDANCE WITH LAW VIDE ANNEXURE-P ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1. The petitioner is before this Court seeking for the following reliefs:

"a) Quash the Communication in No.NaGraaPamNam/ 118/2024-25 dated: 02-01-2025 made by the 2nd respondent Grama Panchayath to the petitioner refusing to exempt the Property Tax of the petitioner's educational Institution and to collect the Property tax in accordance with law vide Annexure-'P'.

b) Pass such other relief/s as this Hon'ble Court may deem just and necessary to grant in favour of the petitioner under the facts and circumstances of the case, in the interest of justice and equity."

The grievance of the petitioner is that the petitioner being a charitable institution is exempted from making payment of property tax. The petitioner then was granted an opportunity to place the certificate of

exemption on record. However, the income tax returns have been placed on record indicating that the petitioner has not made payment of taxes and

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NC: 2026:KHC:10115 WP No. 4013 of 2026

HC-KAR

that there is no demand for income tax by the income tax department.

In that view of the matter, liberty is reserved to the petitioner to place the income tax exemption certificate for consideration before the respondent no.2 in compliance with the order dated 19.02.2024 in WP No.219/2024, which the learned counsel for the petitioner undertakes to do so by 13.3.2026.

If needful is done by them, respondents are directed to consider the representation made by the petitioner in terms of the documents which have been submitted and pass necessary orders within 15 days of the filing of the documents.

With the above observations, the Writ Petition is disposed of.

PRS

Sd/(SURAJ GOVINDARAJ) JUDGE

List No.: 2 Sl No.: 46