Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Registration u/s 80G(5) - The rejection was based on allegations of discrepancy in the organization's name, violation of FCRA provisions, and involvement in religious conversion activities. - Providing benefit to any particular religion, caste or community - The Assessee contested these allegations, citing clerical errors, lack of evidence, and violation of natural justice principles. - The Tribunal criticized the lack of confrontation of allegations with the Assessee. They deemed it a violation of natural justice and directed the CIT(E) to provide the Assessee with all relevant information and explanations before reaching a conclusion.
Registration u/s 80G(5) - The rejection was based on allegations of discrepancy in the organization's name, violation of FCRA provisions, and involvement in religious conversion activities. - Providing benefit to any particular religion, caste or community - The Assessee contested these allegations, citing clerical errors, lack of evidence, and violation of natural justice principles. - The Tribunal criticized the lack of confrontation of allegations with the Assessee. They deemed it a violation of natural justice and directed the CIT(E) to provide the Assessee with all relevant information and explanations before reaching a conclusion.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
