High Court Dismisses Yeshiva Tax-Benefit Petition Without Ruling on Policy

The High Court dismissed a petition seeking to end Section 46 tax benefits for donations to yeshivas attended by draft-liable students who have not regularized their status. The three-justice panel found the case moot after the state adopted the petitioners’ central position and began implementing a new Tax Authority process. The justices stressed that dismissal neither endorses the attorney general’s policy nor decides whether it is lawful, leaving those arguments for separate proceedings. The policy therefore remains in force while Torah institutions retain the right to challenge its legality and application.