Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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The ITAT held that the rejection of the application u/s 80G was due to withdrawal, preventing the assessee from reapplying. The CIT(E) allowed existing registration to continue. Department failed to prove the assessee's submission on portal issue wrong. Approval was granted on a fresh Form 10AC. The appeal is disposed, allowing the assessee to submit a fresh application manually if technical issues persist. CIT(E) to process the application in compliance with the law.
The ITAT held that the rejection of the application u/s 80G was due to withdrawal, preventing the assessee from reapplying. The CIT(E) allowed existing registration to continue. Department failed to prove the assessee's submission on portal issue wrong. Approval was granted on a fresh Form 10AC. The appeal is disposed, allowing the assessee to submit a fresh application manually if technical issues persist. CIT(E) to process the application in compliance with the law.
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