https://www.taxtmi.com/caselaws?id=798651 A jurisdictional High Court judgment remains binding on authorities within its territorial jurisdiction unless stayed, modified, or reversed by a competent court. Registration under section 12AB and approval under section 80G granted to comply with such a judgment cannot be qualified by caveats based solely on a proposed appeal or Supreme Court challenge. Conditional recognition was not authorised by the statutory scheme and conflicted with the High Court's directions. The caveats subjecting registration, approval and consequential benefits to the proposed challenge's outcome were unsustainable and required deletion. en-us Fri, 10 Jul 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798651 A jurisdictional High Court judgment remains binding on authorities within its territorial jurisdiction unless stayed, modified, or reversed by a competent court. Registration under section 12AB and approval under section 80G granted to comply with such a judgment cannot be qualified by caveats based solely on a proposed appeal or Supreme Court challenge. Conditional recognition was not authorised by the statutory scheme and conflicted with the High Court's directions. The caveats subjecting registration, approval and consequential benefits to the proposed challenge's outcome were unsustainable and required deletion. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798651