https://www.taxtmi.com/caselaws?id=795063 Judicial discipline requires the Commissioner (Exemption) to follow an earlier ITAT order directing continuation of a trust's registration unless that order is modified, reversed or stayed by a superior forum. The article states that a pending departmental appeal, without a stay, does not suspend the order's operative effect. Accordingly, issues concerning foreign remittances, community preference, training activities and modification of trust objects, having already been examined, could not be reopened while considering renewal under section 12AB. The renewal rejection was set aside, and registration renewal was directed in line with the earlier Tribunal directions. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795063 Judicial discipline requires the Commissioner (Exemption) to follow an earlier ITAT order directing continuation of a trust's registration unless that order is modified, reversed or stayed by a superior forum. The article states that a pending departmental appeal, without a stay, does not suspend the order's operative effect. Accordingly, issues concerning foreign remittances, community preference, training activities and modification of trust objects, having already been examined, could not be reopened while considering renewal under section 12AB. The renewal rejection was set aside, and registration renewal was directed in line with the earlier Tribunal directions. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795063