Authority: Supreme Court of India

Order Date: 07-09-2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No. 26623/2024 filed by The Pr. Chief Commissioner of Income Tax & Ors. against Evangelical Missionary Society.
  • Origin: Arising from impugned final judgment and order dated 15-12-2022 in ITA No. 19/2019 and ITA No. 20/2019 passed by the High Court of Orissa at Cuttack.
  • Relief sought: (i) Condonation of delay in filing IA No. 163694/2024, (ii) Condonation of delay in refiling/curing defects in IA No. 163696/2024, and (iii) Exemption from filing copy of the impugned judgment (IA No. 163693/2024).
  • Counsel: Petition side represented by Additional Solicitor General Mr. S Dwarakanath and a team of advocates; Respondent side represented by Amicus Curiae Mr. Divyakant Lahoti.

Observations & Directions

1. The Court appointed Mr. Divyakant Lahoti, learned counsel, as amicus curiae. He submitted a detailed note on the legal issues and merits of the case.

2. The Court directed that the amicus’s note be provided to Mr. S Dwarakanath, Additional Solicitor General.

3. Order signed digitally by Registrar Kapil Tandon on 07‑09‑2026.

Final Outcome

  • Formal appointment of an amicus curiae and issuance of a directive to forward the amicus’s note to the Additional Solicitor General, facilitating further consideration of the petition.

Topics: Tax Litigation, Supreme Court Procedure