Section 115TD of the Income Tax Act

Substantial justice must prevail over mere procedural technicalities, and rules of procedure or technicalities of law should not obstruct the course of justice. Courts, especially higher courts, can rectify orders passed under a mistake or erroneous assumption, guided by equity and fairness.

The scope and amplitude of Section 10(23C)(vi) of the Income-tax Act and its applicable provisos, rules, and forms are the subject of examination in relation to applications for approval.

Dismissal of a Special Leave Petition (SLP) by the Supreme Court does not operate as a confirmation of the reasoning or ratio decidendi of the High Court's decision. The judgment of the High Court does not merge with the order of dismissal.

The Income Tax Appellate Tribunal (ITAT) has examined the impact of the proviso to Section 2(15) on the availability of exemptions for charitable activities. The ITAT has also noted the omission of Section 10(20A), which previously provided benefits to authorities dealing with housing and urban development.

Registration granted to a trust cannot be cancelled retrospectively. The assessing officer must provide a specific opportunity to the assessee before cancelling registration.

The grant of registration under Section 80G is dependent on obtaining a certificate under Section 12AB. Delays in filing the application for Section 80G registration may be condoned.

Cancellation of registration granted to a trust or institution cannot be done with retrospective effect. Such cancellation is only valid from the date of the order or notice.