Authority: Supreme Court of India

Order Date: 04-08-2026

Case Overview

  • Petition: Principal Commissioner of Income Tax (Petitioner) vs Shri Hitkari Vidyalaya Sahkari Shiksha Samiti Ltd (Respondent).
  • Origin: Challenged the final judgment and order dated 06-11-2025 in DBITA No. 89/2025 passed by the High Court of Judicature for Rajasthan at Jaipur.
  • Issue: Petition sought relief concerning the High Court order; the Court considered the delay in filing the Special Leave Petition.

Observations

  • The Court, after hearing the Additional Solicitor General for the Revenue, condoned the delay in filing the SLP.
  • It expressed no inclination to interfere with the impugned High Court order.
  • Any questions of law that may arise are left open for future consideration.

Final Outcome

  • The Special Leave Petition is dismissed.
  • All pending applications, if any, are disposed of.

Topics: Tax Litigation, Supreme Court Decision