Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The assessee wrongly selected an incorrect section code while applying for registration u/s 80G(5), but acknowledged the mistake and offered to resubmit the application. Despite clarifications provided regarding religious expenditure, vegan food center, non-audit of financial statements, animal welfare activities, and donations received, supported by relevant evidence and case law, the CIT(E) did not consider these. The matter is remanded for fresh adjudication by the CIT(E) after affording adequate opportunity of hearing to the assessee, considering all available material on record. The appeal is treated as allowed for statistical purposes.
The assessee wrongly selected an incorrect section code while applying for registration u/s 80G(5), but acknowledged the mistake and offered to resubmit the application. Despite clarifications provided regarding religious expenditure, vegan food center, non-audit of financial statements, animal welfare activities, and donations received, supported by relevant evidence and case law, the CIT(E) did not consider these. The matter is remanded for fresh adjudication by the CIT(E) after affording adequate opportunity of hearing to the assessee, considering all available material on record. The appeal is treated as allowed for statistical purposes.
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