WRIT TAX No. 532 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 532 of 2026 Smt. Maya Rastogi Jan Kalyan Shiksha Samiti Thru. Secy. Shri Manu Rastogi .....Petitioner(s) Versus Union Of India Thru. Secy. Ministry Of Finance New Delhi And 3 Others .....Respondent(s) Counsel for Petitioner(s) : Vibhanshu Srivastava Counsel for Respondent(s) : A.S.G.I., Kushagra Dikshit Court No. - 5 HON'BLE ALOK MATHUR, J. HON'BLE AMITABH KUMAR RAI, J. 1. Heard Sri Vibhanshu Srivastava, learned counsel for the petitioner and Sri Neerav Chitravanshi, who has filed memo of appearance on behalf of respondents, which is taken on record. 2. By means of the present petition, the petitioner has challenged the validity of the order dated 17.07.2025 passed by the Commissioner of Income Tax, Lucknow, whereby the application of the petitioner under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") has been rejected as well as the order dated 09.02.2026, whereby the application for rectification under Section 154 of the Act has been rejected by the Exemption Ward, Lucknow. 3. It has been submitted on behalf of the petitioner that the petitioner is a charitable society and is also r