https://www.taxtmi.com/caselaws?id=207451 The court dismissed the petition, upholding the decision of the DGIT(E) to reject the exemption under section 10(23C)(via) of the Act. The court found that the petitioner-society had been given opportunities to be heard and that the delay in filing the application was not excusable. It was determined that previous exemptions and registrations did not automatically entitle the petitioner-society to approval in subsequent years. The court also concluded that the petitioner-society's activities were not genuine and charitable based on discrepancies in records. The principle of res judicata was found inapplicable, and the court emphasized limited judicial review in writ jurisdiction. en-us Fri, 19 Nov 2010 00:00:00 +0530 Sat, 15 Dec 2012 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207451 The court dismissed the petition, upholding the decision of the DGIT(E) to reject the exemption under section 10(23C)(via) of the Act. The court found that the petitioner-society had been given opportunities to be heard and that the delay in filing the application was not excusable. It was determined that previous exemptions and registrations did not automatically entitle the petitioner-society to approval in subsequent years. The court also concluded that the petitioner-society's activities were not genuine and charitable based on discrepancies in records. The principle of res judicata was found inapplicable, and the court emphasized limited judicial review in writ jurisdiction. Case-Laws Income Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207451