Section 12AB(5)(b) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(b)the trust or institution has not complied with the requirement of any other law, as referred to in item (B) of sub-clause (i) of clause (b) of sub-section (1), and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality,