Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...
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Import of Palm Oil - he imported oil is of Edible Grade or not - The assessing officer cannot hold that the consignment meets standard as per A17.19 while deciding the importability and hold that it does not meet the same standards while deciding the eligibility of the exemption notification. It would have been a different case if the standards prescribed for the exemption notification are different from that for determining the importability but such is not the case.
Import of Palm Oil - he imported oil is of Edible Grade or not - The assessing officer cannot hold that the consignment meets standard as per A17.19 while deciding the importability and hold that it does not meet the same standards while deciding the eligibility of the exemption notification. It would have been a different case if the standards prescribed for the exemption notification are different from that for determining the importability but such is not the case.
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