Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Electronic filing delay in Form 10B may constitute genuine hardship where the audit report and Form 10 were obtained before the return was filed but were not uploaded due to an inadvertent clerical omission connected with the trust's Chartered Accountant. The notes state that the applicable CBDT circular covered the relevant assessment year and that an earlier decision involving the same trust required a non-pedantic approach to technical compliance. The rejection of condonation was quashed, requiring condonation of the delay and enabling consideration of the charitable-income exemption claim.
Electronic filing delay in Form 10B may constitute genuine hardship where the audit report and Form 10 were obtained before the return was filed but were not uploaded due to an inadvertent clerical omission connected with the trust's Chartered Accountant. The notes state that the applicable CBDT circular covered the relevant assessment year and that an earlier decision involving the same trust required a non-pedantic approach to technical compliance. The rejection of condonation was quashed, requiring condonation of the delay and enabling consideration of the charitable-income exemption claim.
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