Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Rejection of application filed in form no. 10AB for grant of registration u/s 12AB and 80G(5) - The ITAT found that the CIT(E) had grounds for dissatisfaction based on the deficiencies and non-compliances reported by the CAG. However, the material effect of these issues on the Assessee's objectives was not explicitly addressed. The matter was remanded to the CIT(E) for a detailed examination and to provide a reasoned decision on whether these issues affect the Assessee's eligibility for registration under sections 12AB and 80G.
Rejection of application filed in form no. 10AB for grant of registration u/s 12AB and 80G(5) - The ITAT found that the CIT(E) had grounds for dissatisfaction based on the deficiencies and non-compliances reported by the CAG. However, the material effect of these issues on the Assessee's objectives was not explicitly addressed. The matter was remanded to the CIT(E) for a detailed examination and to provide a reasoned decision on whether these issues affect the Assessee's eligibility for registration under sections 12AB and 80G.
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