Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Exemption u/s 11 - benefit denied on delay in filling the audit report - The Appellate Tribunal acknowledged the delay in filing Form 10B but noted that the issue of denial of exemption solely on the grounds of this delay has been addressed in various judicial precedents. It cited the Gujarat High Court's decision in Sarvodaya Charitable Trust vs. ITO(E) and similar rulings by other benches. These rulings established that if a trust substantially satisfies the conditions for exemption under section 11, denial of exemption solely on the basis of a procedural delay is unjustified.
Exemption u/s 11 - benefit denied on delay in filling the audit report - The Appellate Tribunal acknowledged the delay in filing Form 10B but noted that the issue of denial of exemption solely on the grounds of this delay has been addressed in various judicial precedents. It cited the Gujarat High Court's decision in Sarvodaya Charitable Trust vs. ITO(E) and similar rulings by other benches. These rulings established that if a trust substantially satisfies the conditions for exemption under section 11, denial of exemption solely on the basis of a procedural delay is unjustified.
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