Registration U/s. 10(23C)(iv) cannot be denied for variation in administration expenses

The Synodical Board of Health Services Vs DGIT (Delhi HC)- It was held that the principle of res judicata does not apply and for each period the question of grant of exemption has to be examined separately. The competent authority in the said case had brought on record evidence to show that the records and accounts were not properly maintained and were obviously subjected to manipulation which was decipherable. In the present case, we have examined the observations recorded by the respondent and we are not satisfied that the present case can be treated on par with the factual matrix in the cit...