Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...
In criminal complaints arising during pending tax proceedings, the earlier writ order had reserved the petitioner's liberty to raise all defences before the criminal court, including a request to await the outcome of the substantive tax case. After the assessment appeal was later disposed of, the High Court held that the Magistrate's rejection of the petitioner's applications could not stand. The impugned order was quashed, the applications were restored for fresh consideration, and all rival contentions, including on Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023, were left open.
In criminal complaints arising during pending tax proceedings, the earlier writ order had reserved the petitioner's liberty to raise all defences before the criminal court, including a request to await the outcome of the substantive tax case. After the assessment appeal was later disposed of, the High Court held that the Magistrate's rejection of the petitioner's applications could not stand. The impugned order was quashed, the applications were restored for fresh consideration, and all rival contentions, including on Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023, were left open.
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