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of <h1>Educational trust with s.10(23)(vi) approval retains s.12AA registration as challenge fails, legal issues left open</h1> <h3>The Commissioner of Income Tax Versus Yadvindra Public School Association.</h3> 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). ... Refusal of registration of the association u/s 12AA - charitable activities u/s 2(15) or not? - As decided by HC [2024 (10) TMI 33 - PUNJAB AND HARYANA HIGH COURT] institute has been able to satisfy that it has already been registered u/s 10 (23) (vi) to be an educational institute and Section 12AA pertains to registration of the trust. Since the respondent institute is a duly registered educational trust and whatever earnings it receives are also utilized for the purpose of advancement of education, the institution could not have been denied the benefit of Section 12AA HELD THAT:- 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. 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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