Educational trust with s.10(23)(vi) approval retains s.12AA registration as challenge fails, legal issues left open

SC considered a challenge to an HC order directing grant of registration under s.12AA to an educational institution already approved under s.10(23)(vi). The HC had held that, being a duly registered educational trust whose income is applied for advancement of education, the institution could not be denied s.12AA registration. SC, without expressing any opinion on the questions of law and keeping them open, declined to interfere with the HC's reasoning or conclusion. The Special Leave Petition was dismissed, effectively sustaining the grant of s.12AA registration.

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The Supreme Court condoned the delay in filing the Special Leave Petition, thereby treating the matter as properly before it on merits. However, the Court declined to exercise its discretionary jurisdiction under Article 136. It expressly stated: "Without expressing any opinion on the question of law, and keeping open the same, we are not inclined to interfere with the impugned Order. Accordingly, Special Leave Petition stands dismissed." Thus, the impugned order of the lower forum remains undisturbed, but no precedent is set on the substantive legal issues involved. The Court's refusal to interfere is non-speaking as to the merits of the legal questions, which are explicitly preserved ("keeping open the same") for consideration in future cases. All pending applications connected with the Special Leave Petition were also disposed of as a consequence of the dismissal.

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