Biodiversity Conservation Society of Telangana (BIOSOT) Vs Union of India & Ors. (Telangana High Court)
Summary: The Telangana High Court, comprising Justice P. Sam Koshy and Justice Narsing Rao Nandikonda, by a Common Order dated 06.08.2026, allowed Writ Petition Nos. 390 of 2026 and 11801 of 2025, which raised a common question of law concerning the applicability of the Income-tax Act, 1961 to the Biodiversity Conservation Society of Telangana (BIOSOT).
Writ Petition No. 390 of 2026 challenged the action of respondent No. 5 dated 05.12.2025 in issuing a notice under Section 226(3) of the Income-tax Act, 1961 and attaching BIOSOT’s bank accounts. BIOSOT sought a declaration that the action was illegal, arbitrary and contrary to principles of natural justice, besides recognition of its alleged constitutional immunity under Article 289(1) of the Constitution.
The petitioner submitted that BIOSOT was not a commercial entity but a statutory society formed pursuant to directions of the Supreme Court in T.N. Godavarman Thirumulpad vs. Union of India, W.P. (C) No. 202 of 1995, for carrying out ecological and conservation mandates. It was initially constituted as BIOSAP by the Government of the then unified State of Andhra Pradesh through G.O. Rt. No. 464, EFS&T dated 13.10.2011, and, following bifurcation, the Government of Telangana constituted BIOSOT through G.O.Ms. No. 25, EFS&T dated 24.11.2014. The petitioner stated that BIOSOT was registered as a society and was chaired by the Chief Secretary to the State Government, with senior Government functionaries forming part of its composition.
