Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
The NCLAT dismissed the appeal, holding that the 03.01.2024 order merely substituted the investigating agency designated by the earlier 11.03.2020 order and did not constitute a recall or review of that order. The Tribunal found the principal order remained in full effect and the modification did not expand or alter its substantive objective; it only changed the machinery to carry out the previously authorized investigation. The change did not impinge on the appellant's legal rights or exceed NCLT's jurisdiction. Pendency of a writ filed by the respondent in the HC was held not to preclude independent adjudication by the Tribunal or necessitate interference with the impugned order.
The NCLAT dismissed the appeal, holding that the 03.01.2024 order merely substituted the investigating agency designated by the earlier 11.03.2020 order and did not constitute a recall or review of that order. The Tribunal found the principal order remained in full effect and the modification did not expand or alter its substantive objective; it only changed the machinery to carry out the previously authorized investigation. The change did not impinge on the appellant's legal rights or exceed NCLT's jurisdiction. Pendency of a writ filed by the respondent in the HC was held not to preclude independent adjudication by the Tribunal or necessitate interference with the impugned order.
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