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    Research institution approval enables donation-linked tax treatment subject to SIRO status, annual reporting, donor certification, and rule compliance...
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SC held that key provisions of the Tribunal Reforms Act, 2021,...

Key Tribunal Reforms Act provisions invalidated for violating judicial independence, separation of powers and Article 14 guarantees

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Indian Laws November 22, 2025 Case Laws SC
SC held that key provisions of the Tribunal Reforms Act, 2021, including those on minimum age, curtailed tenure, upper age caps, panel selection process, and equivalence of service conditions with civil servants, are unconstitutional. The Court found that Parliament had impermissibly reenacted, in altered form, provisions previously struck down, without curing the constitutional defects, amounting to a legislative override of binding judicial directions. Such measures were held violative of constitutional supremacy, separation of powers, judicial independence, and Article 14. SC clarified that while Parliament may enact curative legislation, it cannot disregard or nullify prior judicial pronouncements. The offending provisions were struck down, with protection extended to affected tribunal members whose appointments had been delayed and improperly subjected to the new regime. Petitions were disposed of.

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Acts Income Tax