2023 (10) TMI 851 - 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 mandamus is issued to the respondent to grant approval to the petitioner u/s 10(23C)(iv) -- HELD THAT - Special leave petition is dismissed on the ground of delay.

Summary

Title: Supreme Court dismisses special leave petition for delay

Judges: HON'BLE MR. JUSTICE S. RAVINDRA BHAT And HON'BLE MR. JUSTICE ARAVIND KUMAR

Petitioner's Counsel: Mr. Balbir Singh, A.S.G. and others

Respondent's Counsel: Mr. Mayank Nagi and others

Decision: Special leave petition dismissed due to delay