Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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The Appellate Tribunal (ITAT) addressed the issue of denial of registration u/s 12A by invoking Section 13(1)(b) due to the trust institution being created for the benefit of a particular religious community. The trust's activities were stated as "charitable" with objects related to "medical relief" for a specific community. Previous ITAT cases clarified that Section 13 is applicable during assessment, not registration. The Tribunal emphasized that Section 13 should not be used to deny registration under Section 12A. The matter was remanded for re-consideration without disentitling the applicant. The appeal was allowed for statistical purposes.
The Appellate Tribunal (ITAT) addressed the issue of denial of registration u/s 12A by invoking Section 13(1)(b) due to the trust institution being created for the benefit of a particular religious community. The trust's activities were stated as "charitable" with objects related to "medical relief" for a specific community. Previous ITAT cases clarified that Section 13 is applicable during assessment, not registration. The Tribunal emphasized that Section 13 should not be used to deny registration under Section 12A. The matter was remanded for re-consideration without disentitling the applicant. The appeal was allowed for statistical purposes.
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