https://www.taxtmi.com/caselaws?id=795063 Judicial discipline requires the Commissioner to follow an earlier Tribunal direction to continue a trust's registration unless a superior forum modifies, reverses, or stays that direction. Mere filing of a departmental appeal does not suspend the operative effect of the Tribunal's order. Accordingly, issues concerning foreign remittances, community preference, workshops and training programmes, and modification of trust objects could not be reopened while considering renewal under section 12AB when they had already been adjudicated. The renewal application could not be rejected on those grounds, and registration was directed to be renewed in accordance with the earlier directions and law. 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 to follow an earlier Tribunal direction to continue a trust's registration unless a superior forum modifies, reverses, or stays that direction. Mere filing of a departmental appeal does not suspend the operative effect of the Tribunal's order. Accordingly, issues concerning foreign remittances, community preference, workshops and training programmes, and modification of trust objects could not be reopened while considering renewal under section 12AB when they had already been adjudicated. The renewal application could not be rejected on those grounds, and registration was directed to be renewed in accordance with the earlier directions and law. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795063