Topic
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.
The Madhya Pradesh High Court, Gwalior Bench, ruled that superannuation does not bar consideration of a daily wager's claim for regularization or benefits under state circulars, even if adjudication is pending. The court directed authorities to decide the petitioner's claim on merits post-resolution of related litigation, reinforcing that retirement does not nullify entitlements accrued during service.
The High Court of Jammu & Kashmir and Ladakh quashed a municipal order that disregarded a court-supervised expert report declaring shops structurally safe, ruling that administrative authorities cannot override judicially endorsed technical findings when livelihood rights under Article 21 are at stake. The judgment reinforces that arbitrary administrative actions conflicting with judicial directions constitute a fraud on power, particularly where economic rights of citizens are involved.