The Chamber of Tax Consultants vs The Commissioner of Income Tax (Exemptions)

Judgment text excerpt

1-wpl-7587-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L)NO.7587 OF 2026 1 The Chamber of Tax Consultants, ] through its President Mr. Jayant Gokhale ] having its office at 3, Rewa Chambers, Ground ] Floor, 31, New Marine Lines, Mumbai 400 020. ] Digitally signed by SMITA SMITA RAJNIKANT RAJNIKANT JOSHI JOSHI Date: 2 Bombay Chartered Accountants’ Society ] 2026.03.18 15:45:16 +0530 through it Secretary Mrinal Mehta, having its ] office at 7, Jolly Bhavn No.2, Ground Floor, ] New Marine Lines, 7, New Marine Lines, ] Mumbai 400 020. ] 3 Mahesh J. Parikh Charitable Trust, a ] Public Charitable Trust, having its office at 1/3 ] Shilpa, Vrindavan Society, N S Mankikar Marg, ] Sion Chunabhatti, Mumbai 400 022. ] 4 Dadar Bhagini Samaj, a Public Charitable Trust, ] having its office at Hindu Colony 3rd Land, ] Dadar, Mumbai 400 014. ] 5 Dr. Y N Ajinkya East Bombay Lion’s Hospital ] Society Trust, a Public Charitable Trust, having ] its office at 32 Pandita Ramabai Road, ] Mumbai 400 007. ] 6 Dilasa Medical Trust and Rehabilitation Centre, ] a Public Charitable Trust, having its office at ] 201, Happy Home Plot No.551, Tps Iii 8th Road ] Old Khar, Khar (W), Mumbai 400 052. ] 7 Gaud Brahman Samaj, a Public Charitable Trust ] having its office at 24, Madhunam Premises ] Co.op. Society Ltd. S. V. Road, Goregaon (W), ] Mumbai 400 062. ] Page 1 of 48 MARCH 09, 2026 S.R.JOSHI 1-wpl-7587-2026.doc 8 Gavankar Education Trust Saraswati High School] Yeshwant Sadan, Public Charitable Trust, having ] its office at S M Jadhav Marg, Naigaum, ] Dadar (E), Mumbai 400 014. ].. Petitioners. Versus 1 The Commissioner of Income Tax (Exemptions) ] having his office at Room No.601, 6th Floor, ] Cumballa Hill MTNL TE Building ] Peddar Road, Mum