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2024 (1) TMI 1311

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..... d CM APPLs. 43874/2023, 61848/2023 & 2659/2024 - -
Income Tax
HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV For the Petitioner : Mr.Arvind P.Datar, Sr.Adv with Mr.Sachit Jolly, Mr.Rishabh Malhotra, Ms.Disha Jham, Ms.Soumya Singh and Mr.Devansh Jain. Advs. For the Respondents : Mr.Hossain, Sr.SC, Mr.Vipul Agrawal, Sr.SC with Mr.Sanjeev Menon, .....

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..... t to the petitioner maintaining a proper account of the contributions received by it, including the details of the contributors. 18. The petitioner will also furnish details of the mode and manner in which the contributions received are spent. These details will be placed before the Court in the form of an affidavit. The affidavit will be accompanied by a certificate of the statutory auditor. .....

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..... he impugned order passed by the Principal Commissioner of Income Tax (Central) Delhi-2, is clearly appealable in terms of Section 253(c) of the Income Tax Act, 1961 ["Act"] and that since the appeal is liable to be tried by the Income Tax Appellate Tribunal, it would be entitled to consider all challenges, including those raised on jurisdictional grounds. It was on the aforesaid basis that Mr. Hos .....

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..... orm and consistent approach insofar as interim orders are concerned. This since an identical challenge has been duly entertained by a coordinate Bench of this Court and interim protection accorded. The Court also bears in mind that pleadings in W.P.(C) 11270/2023 already stand completed and thus the issue can be decided finally on a short date. 8. We consequently hold that the petitioners shall b .....

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