https://www.taxtmi.com/caselaws?id=799758 Conditional registration under Section 12AB and approval under Section 80G cannot make their applicability or consequential tax benefits contingent on future litigation. The statutory framework permits the Commissioner to grant or reject registration and approval in accordance with law, but does not confer power to impose conditions dependent on a future judicial outcome. Quasi-judicial powers must arise expressly from statute. Once granted, registration and approval operate according to law; any cancellation or withdrawal must follow the prescribed statutory mechanism. Conditions imposing such contingencies were beyond statutory jurisdiction and must be deleted. en-us Fri, 11 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799758 Conditional registration under Section 12AB and approval under Section 80G cannot make their applicability or consequential tax benefits contingent on future litigation. The statutory framework permits the Commissioner to grant or reject registration and approval in accordance with law, but does not confer power to impose conditions dependent on a future judicial outcome. Quasi-judicial powers must arise expressly from statute. Once granted, registration and approval operate according to law; any cancellation or withdrawal must follow the prescribed statutory mechanism. Conditions imposing such contingencies were beyond statutory jurisdiction and must be deleted. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799758