Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
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The HC followed its earlier decision in an identical matter and held that delay in filing the statutory appeal could be condoned where the appellate authority had no power to condone delay and the writ remedy was pursued bona fide. The writ petition was allowed on the same terms as in Shobhalal, the original and appellate orders were quashed, and the appellate authority was directed to hear and decide the already filed appeal on merits in accordance with law, subject to compliance with the statutory deposit and other dues directed by the Court.
The HC followed its earlier decision in an identical matter and held that delay in filing the statutory appeal could be condoned where the appellate authority had no power to condone delay and the writ remedy was pursued bona fide. The writ petition was allowed on the same terms as in Shobhalal, the original and appellate orders were quashed, and the appellate authority was directed to hear and decide the already filed appeal on merits in accordance with law, subject to compliance with the statutory deposit and other dues directed by the Court.
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