Case Law Analysis
|Income Tax Appellate Tribunal
Section 10(23C)(via) Exemption | ITAT Mumbai Mandates Compliance with Interim High Court Orders, Quashes Assessment for Non-Adherence
ITAT Mumbai ruled that Assessing Officers must stay proceedings and comply with interim High Court directions under Section 10(23C)(via) of the Income Tax Act. The Tribunal set aside an assessment order for ignoring judicial stay, reinforcing that interim orders bind tax authorities until final disposal of writ petitions, ensuring natural justice for charitable trusts.