Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders mechanically without providing basic reasons, depriving the aggrieved party of an effective opportunity to respond. The impugned show-cause notice dated 27.01.2024 and the order suspending registration are set aside due to lack of proper reasons. Respondents have liberty to proceed against the petitioner in accordance with law, but with proper reasoning and adherence to principles of natural justice.
Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders mechanically without providing basic reasons, depriving the aggrieved party of an effective opportunity to respond. The impugned show-cause notice dated 27.01.2024 and the order suspending registration are set aside due to lack of proper reasons. Respondents have liberty to proceed against the petitioner in accordance with law, but with proper reasoning and adherence to principles of natural justice.
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