ITEM NO.20 Court 7 (Video Conferencing) SECTION IV-A S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 14622/2020 (Arising out of impugned final judgment and order dated 18-08-2020 in ITA No. 382/2012 passed by High Court Of Karnataka At Bengaluru) INDIA HERITAGE FOUNDATION Petitioner(s) VERSUS DIRECTOR OF INCOME TAX (EXEMPTIONS) & ANR. Respondent(s) (FOR I.R. ) Date : 15-12-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE R. SUBHASH REDDY HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. Arvind Datar, Sr. Adv. Ms. Vani H., Adv. Mr. Vikas Singh Jangra, AOR For Respondent(s) UPON hearing counsel Court made following O R D E R High Court by its impugned order directed Assessing Officer to deal with claim of assessee afresh in accordance with law. Mr. Arvind Datar, learned senior counsel appearing for petitioner submits that in view of observations made by High Court, consequences of retrospective amendment in Section 13(8) may not be considered by Assessing Officer. Signature Not Verified We make it clear that it shall be open for Assessing Digitally signed by MEENAKSHI KOHLI Date: 2020.12.15 Officer to consider all pleas of assessee including 17:34:02 IST Reason: consequences of retrospective amendment in accordance with law 1 irrespective of observations made by High Court or ITAT. Subject to above observations, we are not inclined to entertain this petition. special leave petition is, accordingly, dismissed. Pending applications, if any, stand disposed of. (MEENAKSHI KOHLI) (RENU KAPOOR) ASTT. REGISTRAR-cum-PS BRANCH OFFICER 2 India Heritage Foundation v. Director of Income-tax (Exemptions) & Anr