Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand.
The case involved an appeal dismissed due to the absence of a Board Resolution copy from the authorized signatory filing the appeal. The Appellate Tribunal held that as a private limited company, a Board Resolution was not always required for representation. The Commissioner had not specifically requested the Board Resolution but had asked for other documents, which were submitted by the Appellant. The Tribunal found that the appeal should be remanded back to the Commissioner for a decision on merit, citing relevant legal provisions. The appeal was allowed by way of remand.
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