Judicial discipline bars reopening adjudicated registration issues where the earlier Tribunal order remains unstayed during renewal proceedings.

Judicial discipline requires the Commissioner (Exemption) to follow an earlier ITAT order directing continuation of a trust's registration unless that order is modified, reversed or stayed by a superior forum. The article states that a pending departmental appeal, without a stay, does not suspend the order's operative effect. Accordingly, issues concerning foreign remittances, community preference, training activities and modification of trust objects, having already been examined, could not be reopened while considering renewal under section 12AB. The renewal rejection was set aside, and registration renewal was directed in line with the earlier Tribunal directions.

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Issues: Whether the Commissioner of Income Tax (Exemption) could reject the assessee's application for renewal of registration under Section 12AB by reopening issues already decided by the Tribunal, merely because the Department had filed an appeal against the earlier Tribunal order without obtaining a stay.

Analysis: The earlier Tribunal order had conclusively examined the allegations concerning foreign remittances, alleged preference for the Marwadi community, the character of workshops and training programmes, and modification of the trust objects, and had directed continuation of registration. Under the principles of judicial discipline, that order remained binding on the Commissioner unless it was modified, reversed or stayed by a superior forum. Mere filing of an appeal did not suspend or dilute its operative effect. In the absence of any demonstrated stay, the Commissioner could not resurrect the same grounds while considering renewal under Section 12A(1)(ac)(ii).

Conclusion: The Commissioner was not entitled to reject the renewal application on grounds already adjudicated by the Tribunal. The impugned order was set aside and the matter was restored with a direction to grant renewal of registration under Section 12AB in conformity with the earlier Tribunal directions and in accordance with law.

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