Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
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...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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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