Shri Virji Ladhabhai KDO Jain Vidhyarthi Griha vs. Commissioner of Income Tax (Exemptions), Mumbai

Parties Involved

Facts Summary

The appeals were preferred by the assessee against the orders passed by the Commissioner of Income-tax (Exemptions), Mumbai, granting renewal of registration under section 12AB and approval under section 80G(5) of the Income-tax Act, 1961. The assessee contested the special conditions incorporated by the Commissioner of Income Tax (Exemptions) while granting the registration and approval. The Commissioner had made the applicability and the consequential tax benefits subject to the outcome of a proposed Special Leave Petition before the Hon'ble Supreme Court. The assessee argued that the Commissioner was bound to give complete effect to the judgment of the Hon'ble jurisdictional High Court and could not render the registration or its consequential benefits contingent upon the outcome of a proposed proceeding before the Hon'ble Supreme Court.…

Legal Issues

• 1. Whether, after granting registration under section 12AB and approval under section 80G(5) in conformity with a binding judgment of the Hon'ble jurisdictional High Court, the learned CIT(E) could nevertheless make their operation and the consequential statutory benefits subject to the outcome of a proposed Special Leave Petition.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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