Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
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Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to application deadlines. It emphasized the importance of allowing institutions already engaged in charitable activities to obtain final registration under Section 80G(5)(iii) of the Act, regardless of when they commenced activities. Based on its findings, the Tribunal set aside the Commissioner's decision and directed the granting of provisional approval to the assessee, subject to eligibility.
Registration applied u/s 80G - The Tribunal examined the provisions of Section 80G(5) of the Act and clarified the interpretation of CBDT Circulars related to application deadlines. It emphasized the importance of allowing institutions already engaged in charitable activities to obtain final registration under Section 80G(5)(iii) of the Act, regardless of when they commenced activities. Based on its findings, the Tribunal set aside the Commissioner's decision and directed the granting of provisional approval to the assessee, subject to eligibility.
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