Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Exemption u/s 11 - grant of registration u/s12AA(1)(b)(ii) denied - Activities of the applicant are also evident from the applicant’s audited accounts for the years ended in 2016-17 and 2017-18 - It is also remarkable, as contended on behalf of the applicant, that during the proceedings before the ld. CIT (E), he did not show any dissatisfaction, nor expressed any doubt, nor raised any query to the applicant concerning the charitable nature of the objects of the applicant and the genuineness of its activities, and it was only in the order under appeal that such objection was raised unilaterally for the first time, to the prejudice of the applicant. - the ld. CIT (E) is directed to grant registration to the appellant-Trust under section 12A of the Act forthwith. - AT
Exemption u/s 11 - grant of registration u/s12AA(1)(b)(ii) denied - Activities of the applicant are also evident from the applicant’s audited accounts for the years ended in 2016-17 and 2017-18 - It is also remarkable, as contended on behalf of the applicant, that during the proceedings before the ld. CIT (E), he did not show any dissatisfaction, nor expressed any doubt, nor raised any query to the applicant concerning the charitable nature of the objects of the applicant and the genuineness of its activities, and it was only in the order under appeal that such objection was raised unilaterally for the first time, to the prejudice of the applicant. - the ld. CIT (E) is directed to grant registration to the appellant-Trust under section 12A of the Act forthwith. - AT
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