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of <h1>SC condones filing delay but dismisses Special Leave Petition without detailed reasoning in brief order</h1> <h3>COMMISSIONER OF INCOME TAX (EXEMPTIONS) Versus RAJKOT JILLA GAYATRI PARIVAR TRUST</h3> The SC condoned the delay in filing but dismissed the Special Leave Petition without providing detailed reasoning or grounds for dismissal in the brief ... Approval u/s.80G - charitable activity u/s 2(15) - registration u/s 80G(5) was granted right from the year 1993 to the year 31st March 2006 on the same kind of activities - rule of consistency - As decided by HC [2019 (8) TMI 466 - GUJARAT HIGH COURT] the assessee has been getting the registration u/s 80G(5) right from the year 1993 to the year 31st March 2006 on the same kind of activities. Also there was no change in the objects and the activities of the trust. Therefore, assessee deserves the registration u/s 80G(5) of the Act as per the rule of consistency - HELD THAT:- The Special Leave Petition is dismissed. The Supreme Court of India, through Hon'ble Justices Rohinton Fali Nariman and S. Ravindra Bhat, issued an order condoning the delay but ultimately dismissed the Special Leave Petition. No detailed reasoning or grounds for dismissal are provided in the brief order.
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