Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five percent for religious purposes did not apply to this case. - The Tribunal found that the rejection lacked proper confrontation of observations and opportunity for the applicant to rebut. It emphasized that if any object of the trust is wholly or substantially of a religious nature, it falls outside the scope of Section 80G. The Tribunal allowed the appeal for statistical purposes and directed reconsideration by the Commissioner of Income Tax (Exemption) with proper opportunity for the assessee to present their case.
Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five percent for religious purposes did not apply to this case. - The Tribunal found that the rejection lacked proper confrontation of observations and opportunity for the applicant to rebut. It emphasized that if any object of the trust is wholly or substantially of a religious nature, it falls outside the scope of Section 80G. The Tribunal allowed the appeal for statistical purposes and directed reconsideration by the Commissioner of Income Tax (Exemption) with proper opportunity for the assessee to present their case.
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