Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for a hearing or assigning reasons. Despite a previous judgment directing the authorities to issue show cause notices and orders with necessary details in physical form, they issued cryptic notices and orders for cancellation without following the guidelines. The court remanded the matter back to the Assessing Officer at the show cause notice stage, with the petitioner's registration remaining suspended until the show cause notice is decided as per the directions. The petition was disposed of accordingly.
The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for a hearing or assigning reasons. Despite a previous judgment directing the authorities to issue show cause notices and orders with necessary details in physical form, they issued cryptic notices and orders for cancellation without following the guidelines. The court remanded the matter back to the Assessing Officer at the show cause notice stage, with the petitioner's registration remaining suspended until the show cause notice is decided as per the directions. The petition was disposed of accordingly.
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