Case Law Analysis
|Income Tax Appellate Tribunal
Conditional Registration Based on Pending SLP Ultra Vires | Section 12AB/80G Registration : ITAT Mumbai
The ITAT Mumbai held that conditioning registration under Sections 12AB/80G on a pending SLP is ultra vires. It directed the Commissioner to issue an unconditional order 1 April 2026 for Trust, stating tax exemptions cannot depend on Supreme Court appeals.