Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
The ITAT held that the rejection of final Registration u/s. 80G(5)(iii) due to a belated filing was justified. The Trust had failed to file within the six-month period, rendering the application not maintainable. The decision overlooked Circular No. 6 of 2023, allowing fresh applications until 30-09-2023. The ITAT directed the CIT[E] to reconsider the application for final Registration u/s. 80G, ensuring the Trust's cooperation in providing necessary details. The appeal was allowed for statistical purposes.
The ITAT held that the rejection of final Registration u/s. 80G(5)(iii) due to a belated filing was justified. The Trust had failed to file within the six-month period, rendering the application not maintainable. The decision overlooked Circular No. 6 of 2023, allowing fresh applications until 30-09-2023. The ITAT directed the CIT[E] to reconsider the application for final Registration u/s. 80G, ensuring the Trust's cooperation in providing necessary details. The appeal was allowed for statistical purposes.
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