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...
ITAT allowed assessee/Board's appeal, setting aside cancellation of Registration, holding that Board constituted under Haryana Rural Development Act, 1986 carried out activities of general public utility as per Section 2(15) definition of "charitable purpose" by augmenting agricultural production, improving market sales, developing roads, establishing dispensaries, water supply, sanitation, converting notified rural market areas, constructing godowns, storage for agricultural produce, rest houses, utilizing fees prescribed under the Act, thus fulfilling new definition u/s 2(20); ITAT rightly concluded Commissioner wasn't justified denying Registration; no error in ITAT judgment, no substantial question of law.
ITAT allowed assessee/Board's appeal, setting aside cancellation of Registration, holding that Board constituted under Haryana Rural Development Act, 1986 carried out activities of general public utility as per Section 2(15) definition of "charitable purpose" by augmenting agricultural production, improving market sales, developing roads, establishing dispensaries, water supply, sanitation, converting notified rural market areas, constructing godowns, storage for agricultural produce, rest houses, utilizing fees prescribed under the Act, thus fulfilling new definition u/s 2(20); ITAT rightly concluded Commissioner wasn't justified denying Registration; no error in ITAT judgment, no substantial question of law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
