Retrospective application of Section 12AB(4): Oxfam India registration cancellation Order Stayed

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 m...