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    Faceless assessment hearing rights require effective video-conference access before finalising additions, with procedural compliance under scrutiny.
    Reassessment for unexplained property investment remains valid despite wealth-tax disclosure when income-tax source disclosures are incomplete.
    Section 80P deductions depend on member-credit activity, substantiated liabilities, timely leave payments, and compliant deposit KYC records.
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      Charitable status is not lost merely because an institution...

      Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus alone.

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      Income TaxJuly 15, 2026Case LawsAT
      Charitable status is not lost merely because an institution serves a defined section of the public, where its activities advance a field capable of benefiting the public at large. The notes discuss renewal of registration for a society promoting research, technical knowledge and information on lubricating greases, despite concerns that industry stakeholders participated in its programmes and that its parent body was a trade association. At the registration stage, the relevant enquiry concerns genuineness of activities and compliance with legal requirements; generation of surplus alone does not justify refusal. The rejection was set aside, and the renewal application was remanded for fresh consideration after a fair hearing.

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      ActsIncome Tax