Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
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Renewal of charitable registration for an institution established without a written trust deed must be assessed by examining its charitable objects, genuineness of activities and legal compliance relevant to those objects. A written constitutive instrument cannot be imposed as an additional statutory condition where the rules also recognise applicants established otherwise than under an instrument. Registration records and certificates under public-trust law, together with an undisputed history of charitable educational activity, require objective consideration. Refusal solely for non-production of a trust deed was unsustainable, and renewal was directed. Donor-tax approval could not be refused solely because registration renewal had been rejected; absent any independent adverse finding, approval was directed subject to other statutory conditions.
Renewal of charitable registration for an institution established without a written trust deed must be assessed by examining its charitable objects, genuineness of activities and legal compliance relevant to those objects. A written constitutive instrument cannot be imposed as an additional statutory condition where the rules also recognise applicants established otherwise than under an instrument. Registration records and certificates under public-trust law, together with an undisputed history of charitable educational activity, require objective consideration. Refusal solely for non-production of a trust deed was unsustainable, and renewal was directed. Donor-tax approval could not be refused solely because registration renewal had been rejected; absent any independent adverse finding, approval was directed subject to other statutory conditions.
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