Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
