Sri Balaji Charitable and Educational Trust v. The Deputy Commissioner of Income Tax, Central Circle 2(1), Chennai & Anr.

1. FACTS OF THE CASE

Sri Balaji Charitable and Educational Trust applied to dispense with production of the certified copy of the order dated 28 June 2023 in WP 25826/2021 in WA SR 163271/2025. The supplied order does not state an assessment year, tax amount or substantive tax controversy.

Source: PDF p. 2

2. DISCUSSION BY THE COURT

After hearing counsel, the Court accepted the reasons stated in the supporting affidavit. Those reasons are not reproduced in this short order.

Source: PDF p. 2

3. JUDICIAL DECISION

The application to dispense with production of the certified copy of the order dated 28 June 2023 in WP 25826/2021 was allowed. The appeal was directed to be listed for admission.

Source: PDF p. 2

4. OUTCOME

Limited procedural relief to the applicant. The appeal was not admitted or decided on its merits by this order.

Source: PDF p. 2

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

Document dispensation is the operative relief

The Court relaxed production of the identified document in WA SR 163271/2025. This does not establish that the underlying order is invalid or that the substantive appeal should succeed.

Source: PDF p. 2

Admission remains a separate stage

The direction is to list the appeal for admission. Describing the appeal as admitted would go beyond the operative words; no stay or merits relief is stated.

Source: PDF p. 2

Do not supply the affidavit’s missing reasons

The reasons were accepted but not reproduced. The order cannot support a specific explanation for the missing document or a general exemption from filing requirements.

Source: PDF p. 2