Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing...
Section 80G(5)(i) treats non-inclusion of income under sections 11 and 12, or under section 10(23C), as alternative conditions for approval. An educational institution claiming exemption under section 10(23C)(iiiad) need not also hold registration under section 12AB solely to satisfy the approval requirement. The competent authority must examine whether the institution is covered by section 10(23C)(iiiad) and cannot reject its section 80G application only because section 12AB registration is absent. Approval remains subject to verification of the claimed statutory coverage.
Section 80G(5)(i) treats non-inclusion of income under sections 11 and 12, or under section 10(23C), as alternative conditions for approval. An educational institution claiming exemption under section 10(23C)(iiiad) need not also hold registration under section 12AB solely to satisfy the approval requirement. The competent authority must examine whether the institution is covered by section 10(23C)(iiiad) and cannot reject its section 80G application only because section 12AB registration is absent. Approval remains subject to verification of the claimed statutory coverage.
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