2023 (6) TMI 1044 - SCH - Income Tax

Exemption u/s 10(23C)(iv)/11/12 - whether activities of the respondent/assessee do not qualify for charitable purpose in view of the Proviso to Sec 2(15)? - HC 2022 (1) TMI 544 - DELHI HIGH COURT granted approval to the petitioner under Section 10(23C)(iv) - HELD THAT - This Court is of the opinion that the order impugned does not call for interference. Special Leave Petition is accordingly dismissed.

Summary

The Supreme Court of India, with Justices S. Ravindra Bhat and Dipankar Datta, dismissed the Special Leave Petition as the impugned order did not require interference. Delay was condoned, and all pending applications were disposed of. Key representatives included Mr. N Venkatraman, Mrs. Sunita Sharma, Mr. Mayank Nagi, and Mr. Tarun Singh.