https://www.taxtmi.com/caselaws?id=796385 Registration under section 12AB and approval under section 80G granted pursuant to a binding jurisdictional High Court judgment cannot be made conditional on a proposed Supreme Court challenge. A jurisdictional High Court ruling remains binding on authorities within its territorial jurisdiction unless stayed, modified or reversed. A contemplated or pending challenge does not reduce that binding effect. No statutory mechanism permits the authority to qualify statutory recognition or consequential benefits through a caveat based on possible future developments. The caveats were therefore directed to be deleted, leaving the registration and approval effective without qualification. en-us Wed, 24 Jun 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796385 Registration under section 12AB and approval under section 80G granted pursuant to a binding jurisdictional High Court judgment cannot be made conditional on a proposed Supreme Court challenge. A jurisdictional High Court ruling remains binding on authorities within its territorial jurisdiction unless stayed, modified or reversed. A contemplated or pending challenge does not reduce that binding effect. No statutory mechanism permits the authority to qualify statutory recognition or consequential benefits through a caveat based on possible future developments. The caveats were therefore directed to be deleted, leaving the registration and approval effective without qualification. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796385