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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GST registration cancelled for continuous non-filing of returns may be restored where the registered person approaches the proper authority and complies with the proviso to Rule 22(4) by furnishing pending returns and paying tax dues, interest, penalty and late fee. The text states that restoration can be considered in accordance with law, with an application made within the stipulated time. It also notes that the limitation period under Section 73(10) is to run from the date of the order, except for financial year 2024-25, which is to be governed separately under the return-related provisions.
GST registration cancelled for continuous non-filing of returns may be restored where the registered person approaches the proper authority and complies with the proviso to Rule 22(4) by furnishing pending returns and paying tax dues, interest, penalty and late fee. The text states that restoration can be considered in accordance with law, with an application made within the stipulated time. It also notes that the limitation period under Section 73(10) is to run from the date of the order, except for financial year 2024-25, which is to be governed separately under the return-related provisions.
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