Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Impugned communication rejecting application for input tax credit blocking lacked reasoning, amounting to non-application of mind and violation of natural justice principles. Authority contended blocking was within jurisdiction, reasons provided later, but petitioner entitled to be heard. Impugned communication quashed, application restored for fresh order after hearing petitioner. Authority can block input tax credit u/r, but reasons must be provided.
Impugned communication rejecting application for input tax credit blocking lacked reasoning, amounting to non-application of mind and violation of natural justice principles. Authority contended blocking was within jurisdiction, reasons provided later, but petitioner entitled to be heard. Impugned communication quashed, application restored for fresh order after hearing petitioner. Authority can block input tax credit u/r, but reasons must be provided.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
