Disposed
Centre for Women'S Development v. Director,Income Tax New Delhi
Delhi HCITA/184/2003
Case brief
AI extract
What is this about?
The Court disposed of the appeal without adjudicating the specific legal question since the matter for AY 1997-98 had already received benefits under Section 11. It directed the Assessing Officer to consider pending Section 10(23C) applications without being bound by the impugned ITAT order, while maintaining the Tribunal's findings for the relevant year.
What did the court decide?
Directed the Assessing Officer to consider pending Section 10(23C) applications without being constrained by the impugned ITAT orders.