Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to facilitate new trusts/institutions. Trusts already engaged in charitable activities but not registered u/s. 80G(5) can apply for provisional registration. The sub-clause requires such institutions to apply at least six months before provisional registration expiry or within six months of activity commencement. The Tribunal interpreted this clause to apply to trusts not yet engaged in charitable activities at provisional registration. The Trust's application was deemed valid and timely. The Tribunal also noted the provisional approval's validity until A.Y. 2025-26, which can only be canceled for specific violations, none of which were cited in this case. The Tribunal directed the CIT(E) to review the application's eligibility beyond technical grounds.
The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to facilitate new trusts/institutions. Trusts already engaged in charitable activities but not registered u/s. 80G(5) can apply for provisional registration. The sub-clause requires such institutions to apply at least six months before provisional registration expiry or within six months of activity commencement. The Tribunal interpreted this clause to apply to trusts not yet engaged in charitable activities at provisional registration. The Trust's application was deemed valid and timely. The Tribunal also noted the provisional approval's validity until A.Y. 2025-26, which can only be canceled for specific violations, none of which were cited in this case. The Tribunal directed the CIT(E) to review the application's eligibility beyond technical grounds.
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