Charitable purpose registration disputes require application of the latest legal tests to the facts, not abstract reasoning.

Later authoritative tests for determining whether an institution serves a charitable purpose had to be applied to the admitted facts, rather than in the abstract. Because the impugned orders were brief and did not engage with the factual matrix, the High Court was required to reconsider the Revenue's appeals in light of that later decision. The appeals were allowed, the impugned orders were set aside, and the matters were restored for fresh consideration in accordance with law.

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Issues: Whether the Revenue's appeals against the orders relating to registration for charitable purpose were liable to be allowed and the matters restored to the High Court for reconsideration in the light of the later decision on the applicable tests.

Analysis: The impugned orders were brief and did not engage with the admitted factual matrix. In view of the later authoritative decision laying down the relevant tests for determining whether an authority serves a charitable purpose, the law could not be applied in the abstract and the High Court was required to reconsider the Revenue's appeals by applying that decision to the facts of the case.

Conclusion: The appeals were allowed, the impugned orders were set aside, and the Revenue's appeals were restored to the High Court for fresh consideration in accordance with law.

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