https://www.taxtmi.com/caselaws?id=796394 A jurisdictional High Court judgment remains binding on authorities within its territorial jurisdiction unless stayed, modified, or reversed by a competent court. A proposed or pending Supreme Court challenge does not reduce that binding force. Accordingly, registration under section 12AB and approval under section 80G granted in compliance with such a judgment cannot be made conditional on a possible future outcome. As no statutory mechanism permits effective registration or approval to be converted into tentative recognition through caveats, the conditions attached to the registration, approval, and consequential benefits were unsustainable and were directed to be deleted. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796394 A jurisdictional High Court judgment remains binding on authorities within its territorial jurisdiction unless stayed, modified, or reversed by a competent court. A proposed or pending Supreme Court challenge does not reduce that binding force. Accordingly, registration under section 12AB and approval under section 80G granted in compliance with such a judgment cannot be made conditional on a possible future outcome. As no statutory mechanism permits effective registration or approval to be converted into tentative recognition through caveats, the conditions attached to the registration, approval, and consequential benefits were unsustainable and were directed to be deleted. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796394