2023 (7) TMI 620 - 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)? - As decided by HC 2022 (1) TMI 544 - DELHI HIGH COURT as relying on India Trade Promotion Organization case 2015 (1) TMI 928 - DELHI HIGH COURT the learned predecessor Division Bench issued a Mandamus to the appellant herein to grant approval to the respondent herein u/s 10(23C)(iv) HELD THAT - This special leave petition is arising out of the common order impugned in these proceedings i.e. 2023 (6) TMI 1044 - SC ORDER which was dismissed by this Court. Consequently, this petition too has followed the same route and, is therefore, dismissed.

Summary

The Supreme Court dismissed the special leave petition [SLP(C) No.9615 of 2023] due to a common order being impugned in the proceedings. The delay was condoned.