S. 263 : Commissioner-Revision of orders prejudicial to revenue-Registration-Trust or institution-Revision denying benefit for AY. 2010-11 on basis of provision as amended in 1997 requiring to produce certificate of registration-Not valid-Provision prevailing in year when applied for registration is applicable. [S. 12A]
Maharishi Institute of Creative Intelligence v. CIT (E) (2023)454 ITR 533 / 293 Taxman 445/ 332 CTR 380 (SC) Editorial : Decision in CIT v. Maharishi Institute Of Creative Intelligence (All )(HC) (ITA No. 55 of 2016 dt. 12-1-2017 and Revie Application No 17685 of 2017 in ITA No. 55 of 2016 dt 7-3-2017)reversed.