https://www.taxtmi.com/caselaws?id=780879 The SC dismissed the Special Leave Petition for both excessive, unexplained delay (621 days) and on merits, refusing to disturb the HC's decision restoring the assessee's registration under Section 12AA with effect from 20 Jan 1997. The HC had held that unsupported charitable expenditure may attract disallowance but does not justify withdrawal of registration under Section 12AA(3), and directed restoration of registration; the SC found no reason to interfere and upheld that outcome. en-us Mon, 03 Nov 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780879 The SC dismissed the Special Leave Petition for both excessive, unexplained delay (621 days) and on merits, refusing to disturb the HC's decision restoring the assessee's registration under Section 12AA with effect from 20 Jan 1997. The HC had held that unsupported charitable expenditure may attract disallowance but does not justify withdrawal of registration under Section 12AA(3), and directed restoration of registration; the SC found no reason to interfere and upheld that outcome. Case-Laws Income Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780879