In various laws governing Islamic councils, the legislator did not explain the legal nature of this institution, and the ambiguity regarding the nature of the city Islamic councils is one of the important ambiguities in Iran's legal system. Last year, this ambiguity led to a difference of opinion among the legal courts and the issuance of unanimous decision No. 827-29/9/1401 of the General Board of the Supreme Court of Iran, and the General Board of the Supreme Court of Iran announced according to the said unanimous decision that the consideration of Lawsuits against the specific approvals of the city's Islamic Councils are under the jurisdiction of the Administrative Court of Justice. The unanimous decision was issued while two years ago, the General Board of the Administrative Court of Justice had announced by unanimous decision No. 972-20/8/2013 that the handling of the said lawsuit is not within the competence of the branches of the Administrative Court of Justice. This clear conflict between the two unanimous votes issued by the General Board of the Supreme Court and the General Board of the Administrative Court of Justice confirms the important legal uncertainty that exists regarding the nature of the city's Islamic councils. In this article, based on the examination of the legal standards governing the jurisdiction of the Court of Administrative Justice and the examination of the legal nature of the organizational units subject to the judicial supervision of the Court's branches, we express the opinion that the legal nature of the Islamic city councils does not correspond to any of the organizational units specified in Article 10. The Law of the Court of Administrative Justice is not, and despite the fact that this lawsuit is of an administrative nature, the handling of the case of annulment of the case-laws of the Islamic City Councils is not within the jurisdiction of the Court's branches as described in Article 10 of the Law of the Court of Administrative Justice.