Case Details

  • Case Name: Assistant Commissioner of Income Tax Exemptions Circle 1 & Ors. vs Shree Gow Rakshni Sabha (Regd)
  • Petition Type: Special Leave Petition (Civil) – Diary No. 71981/2025
  • Origin: Arising out of impugned judgment and order dated 16‑Oct‑2024 in CWP No. 10788/2023 (O&M) passed by the High Court of Punjab & Haryana at Chandigarh.
  • Court: Supreme Court of India
  • Coram: Hon'ble Chief Justice and Hon'ble Mr. Justice Joymalya Bagchi
  • Date of Hearing: 15‑May‑2026
  • Order Date: 2‑Jun‑2026 (16:35:25 IST)
  • Related Earlier Orders: 10‑Apr‑2026 (C.A. No. 4716/2026) and 04‑May‑2026 (C.A. No. 6922/2026) with connected matters.

Parties Involved

  • Petitioner: Assistant Commissioner of Income Tax Exemptions Circle 1 & Ors.
  • Respondent: Shree Gow Rakshni Sabha (Regd).
  • Petitioner Counsel: Mr. Sudarshan Lamba (AOR), Mr. S Dwarkanath (A.S.G.), Mr. Arijit Prasad (Sr. Adv.), Ms. Vidya Vijaysinh Pawar (Adv.), Mr. C K Sharma (Adv.), Mr. Abhyudey Kabra (Adv.), Mr. Rajat Vaishnaw (Adv.), Mr. Mudit Bansal (Adv.), Mr. S. Vijay Adithya (Adv.), Mr. Deepak Kumar (Adv.), Ms. Ankita Singh (Adv.), Miss Madhulika Upadhyay (AOR), Mrs. Vidhya Vijaysinh Pawar (Adv.).
  • Respondent Counsel: Mr. Tushar Giri (AOR), Mr. Siddharth Anil Khanna (Adv.), Mr. Ritik Arora (Adv.), Mr. Shivam Mishra (Adv.), Mr. Vishal Karla (Adv.), Mr. Abhinav Garg (AOR), Ms. Aditi Anil Dani (AOR).

Issues / Allegations / Violations

  • Petition seeks condonation of delay in filing for a large number of Income Tax Applications (IA) and related requests for exemption from filing, covering diary numbers ranging from 39786/2025 to 75388/2025 and IA numbers from 7734/2026 to 10064/2026.
  • The underlying dispute originates from the High Court’s judgment dated 16‑Oct‑2024 in CWP No. 10788/2023 (O&M), which the petitioners contend requires relief for procedural delays.

Findings & Observations

  • The Supreme Court, after hearing counsel, condoned the delay in filing for all the listed applications.
  • The Court observed that the present matters are covered by its earlier orders dated 10‑Apr‑2026 (C.A. No. 4716/2026) and 04‑May‑2026 (C.A. No. 6922/2026) and therefore the same terms apply.

Penalties / Settlements / Directions

  • No monetary penalties were imposed.
  • Direction: All pending applications, if any, are disposed of.

Corrective Actions & Future Obligations

  • The petitions are disposed of in the same terms as the earlier orders.
  • The matters are remitted to the High Court to be decided accordingly, following the precedent set by the referenced orders.

Final Ruling & Enforcement

  • Order: 1. Delay condoned. 2. Matters covered by earlier Supreme Court orders of 10‑Apr‑2026 and 04‑May‑2026. 3. Petitions disposed; remitted to High Court. 4. All pending applications stand disposed.
  • The order is signed by Assistant Registrar‑cum‑PS Assistant Registrar, Nitin Talreja, and Preethi Dileep Kumar.