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of <h1>SC Dismisses Special Leave Petition, Condoning Delay & Disposing Pending Applications</h1> <h3>COMMISSIONER OF INCOME TAX (EXEMPTIONS) Versus PARAMOUNT CHARITY TRUST</h3> SC dismissed the special leave petition, finding no reason to interfere. Delay was condoned, and pending applications were disposed of. - COMMISSIONER OF ... Registration u/s 12AA denied - assessee trust is not a charitable organization, as the Trust has not fulfilled the conditions laid down for registration in Section 12AA - ITAT allowed claim - HELD THAT:- SLP dismissed. The Supreme Court of India dismissed the special leave petition as they saw no reason to interfere in the matter. Delay was condoned, and any pending application was disposed of.
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