Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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The Appellate Tribunal addressed the issue of non-granting permanent registration u/s 12AB. The CIT (Exemption) rejected the application as premature since the assessee had provisional registration valid until AY 2026-27. The Tribunal noted the assessee's status as a charitable Trust registered u/s 12AA and the requirement for provisional and final registration post Finance Bill 2020. The Tribunal held that applying for final registration before the provisional registration expiry is permissible. The decision reversed the CIT's ruling, instructing reconsideration of the final registration application based on Act provisions. All grounds of appeal by the assessee were allowed for statistical purposes.
The Appellate Tribunal addressed the issue of non-granting permanent registration u/s 12AB. The CIT (Exemption) rejected the application as premature since the assessee had provisional registration valid until AY 2026-27. The Tribunal noted the assessee's status as a charitable Trust registered u/s 12AA and the requirement for provisional and final registration post Finance Bill 2020. The Tribunal held that applying for final registration before the provisional registration expiry is permissible. The decision reversed the CIT's ruling, instructing reconsideration of the final registration application based on Act provisions. All grounds of appeal by the assessee were allowed for statistical purposes.
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