Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Rule 17A(2) distinguishes institutions created or established under a written instrument from those created otherwise than under an instrument. For the latter, absence of a formal trust deed or memorandum of association cannot alone justify rejecting renewal of charitable registration. The registration authority must assess alternative documentary material, including public-trust registration, the underlying application, prior income-tax registrations and other evidence, to establish the institution's creation and continuing existence. Where no adverse finding concerns charitable or religious objects or the genuineness of activities, rejecting renewal solely for want of a separate formal instrument is unjustified. Registration renewal under section 12AB should be granted in accordance with law.
Rule 17A(2) distinguishes institutions created or established under a written instrument from those created otherwise than under an instrument. For the latter, absence of a formal trust deed or memorandum of association cannot alone justify rejecting renewal of charitable registration. The registration authority must assess alternative documentary material, including public-trust registration, the underlying application, prior income-tax registrations and other evidence, to establish the institution's creation and continuing existence. Where no adverse finding concerns charitable or religious objects or the genuineness of activities, rejecting renewal solely for want of a separate formal instrument is unjustified. Registration renewal under section 12AB should be granted in accordance with law.
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