2024 (7) TMI 731 - SCH - Income Tax

Exemption u/s 11 - denial of claim vide assessment order u/s 143(3) as Assessee-Trust had not furnished proper information to the Charity Commissioner and there was shortfall in making provision of Indigent Patients Fund ( IPF ) - HC 2023 (8) TMI 1449 - BOMBAY HIGH COURT decided issue in favour of assessee - HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is, accordingly, dismissed.

Summary

Issues involved:
Dismissal of Special Leave Petition under Article 136 of the Constitution of India.

Analysis:
The Supreme Court, comprising Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, heard the petitioner's case represented by Mr. N Venkataraman, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Raj Bahadur Yadav, AOR, Mr. V Chandrashekhara Bharathi, Adv., Mrs. Aarushi Singh, Adv., and Mr. Siddharth Sinha. The court noted the delay, which was condoned, and proceeded to state that no grounds for interference were found within their jurisdiction under Article 136 of the Constitution of India. Consequently, the Special Leave Petition was dismissed. Additionally, any pending applications were also disposed of as part of the judgment.