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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments, non-accounting of retirement benefits, and GST non-payment on rent. Tribunal set aside cancellation of 12A registration. On re-application, provisional 12AB and 80G(5) registrations were granted. Loan default, though contractual breach, isn't non-compliance of law governing assessee's activities. TDS shortfall/delay has remedy under IT Act. PF/ESIC delays entail disallowance under IT Act. Non-provisioning for retirement benefits isn't statutory violation. Assessee was exempt from GST registration. No dispute on charitable objects/activities. Impugned order set aside, directing grant of 12AB and 80G(5) registrations.
Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments, non-accounting of retirement benefits, and GST non-payment on rent. Tribunal set aside cancellation of 12A registration. On re-application, provisional 12AB and 80G(5) registrations were granted. Loan default, though contractual breach, isn't non-compliance of law governing assessee's activities. TDS shortfall/delay has remedy under IT Act. PF/ESIC delays entail disallowance under IT Act. Non-provisioning for retirement benefits isn't statutory violation. Assessee was exempt from GST registration. No dispute on charitable objects/activities. Impugned order set aside, directing grant of 12AB and 80G(5) registrations.
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