(Ashok Bhushan, R. Subhash Reddy and M.R. Shah, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 14622/2020, decided on December 15, 2020
India Heritage Foundation ____________________________ Petitioner;
v.
Director of Income Tax (Exemptions) and Another _____ Respondent(s).
(For I.R.)
Petition(s) for Special Leave to Appeal (C) No(s). 14622/2020 and ITA No. 382/2012
The Order of the court was delivered by
Order
1. The High Court by its impugned order directed the Assessing Officer to deal with the claim of the assessee afresh in accordance with law.
2. Mr. Arvind Datar, learned senior counsel appearing for the petitioner submits that in view of the observations made by the High Court, the consequences of the retrospective amendment in Section 13(8) may not be considered by the Assessing Officer.
3. We make it clear that it shall be open for the Assessing Officer to consider all the pleas of the assessee including the consequences of the retrospective amendment in accordance with law irrespective of the observations made by the High Court or the ITAT.
4. Subject to above observations, we are not inclined to entertain this petition.
5. The special leave petition is, accordingly, dismissed.
6. Pending applications, if any, stand disposed of.
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