Authority: Supreme Court of India

Order Date: 10-08-2026

Case Overview

  • Petitioners: Daniel Evans Adithela & Anr, filing on behalf of Jagriti Charitable Trust.
  • Respondents: Union of India and various officials including the Commissioner of Income Tax (Exemptions), Visakhapatnam; Sub‑Registrar, Visakhapatnam; Sub‑Registrar, Bhogapuram; State of Andhra Pradesh; District Collector, Vizianagaram; Revenue Divisional Officer, Denkada Mandal; Mandal Revenue Officer, Denkada Mandal.
  • Reliefs prayed (a‑g):

a. Mandamus directing the Commissioner of Income Tax (Exemptions), Visakhapatnam to process and grant registration to Jagriti Charitable Trust under Sections 12‑A and 80G of the Income Tax Act, 1961.

b. Mandamus directing the listed revenue and registration authorities to update records to reflect Jagriti Charitable Trust as absolute owner of 12.07 acres of agricultural land at Modavalasa Village, Denkada Mandal, Vizianagaram District, per Deed of Gift Settlement (Doc. No. 860/2006) dated 28‑02‑2006.

c. Declaration that the Deed of Gift Settlement dated 28‑02‑2006 is valid, legal, binding, irrevocable, and that the Trust holds clear, unencumbered title to the land.

d. Certiorari to quash any adverse records, orders or communications affecting the petitioners' rights.

e. Direction to the Union of India to issue policy directions ensuring timely recognition, tax exemptions and property protection for registered charitable trusts.

f. Direction to the District Collector, Vizianagaram; Revenue Divisional Officer, Denkada Mandal; and Mandal Revenue Officer, Denkada Mandal to file a report before the Court confirming current revenue and mutation status of the land and steps taken to update it in favour of the Trust.

g. Any other order deemed fit by the Court.

  • The Court noted that all reliefs could have been sought before the territorial High Court under Article 226 or by filing a civil suit in a competent civil court.

Final Outcome

  • The writ petition stands disposed of.
  • Any pending applications, if any, also stand disposed of.

Topics: Writ Petition, Charitable Trust, Tax Registration