Case Law Details
Oxfam India Vs PCIT (Delhi High Court)
Introduction: The case of Oxfam India vs PCIT has reached a significant juncture in the Delhi High Court. The court, while dealing with a challenge similar to a previous case, has upheld interim measures and extended the stay on the impugned order. Key considerations involve maintaining proper accounts of contributions, providing details of their utilization, and aligning expenditures with the organization’s objectives.
Detailed Analysis: The court, noting a previous challenge (W.P.(C) 11270/2023), framed interim measures on August 25, 2023. These measures included staying the operation of the impugned order, subject to the petitioner maintaining detailed accounts of contributions. The petitioner was also required to furnish details of contribution utilization, accompanied by a statutory auditor’s certificate. The court emphasized adherence to the organization’s objectives in expenditure.
The Special Leave Petition against the aforementioned order was dismissed on January 5, 2024. Mr. Hossain, representing the respondents, objects to the maintainability of the writ petitions, citing appeal provisions under Section 253(c) of the Income Tax Act. He contends that the Income Tax Appellate Tribunal should address all challenges, including jurisdictional grounds.
Concerning the retrospective application of Section 12AB(4) of the Act, Hossain refers to the inserted clause (c) by the Finance Act, 2022. The court acknowledges a substantial jurisdictional question and the need for a uniform approach in interim orders.
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