Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The Income Tax Appellate Tribunal held that the assessee's application for registration u/s 80G was filed within the statutory time limit. The Tribunal directed the Commissioner of Income Tax (Exemptions) to treat the application as validly filed and verify the assessee's eligibility as per the Act after granting an opportunity to the assessee to file necessary documents. The provisional registration granted earlier cannot be cancelled solely on the ground of delay in filing the application. The Tribunal ruled that the interpretation adopted by the CIT(Exemptions) would lead to an unintended consequence of debarring existing trusts from seeking registration.
The Income Tax Appellate Tribunal held that the assessee's application for registration u/s 80G was filed within the statutory time limit. The Tribunal directed the Commissioner of Income Tax (Exemptions) to treat the application as validly filed and verify the assessee's eligibility as per the Act after granting an opportunity to the assessee to file necessary documents. The provisional registration granted earlier cannot be cancelled solely on the ground of delay in filing the application. The Tribunal ruled that the interpretation adopted by the CIT(Exemptions) would lead to an unintended consequence of debarring existing trusts from seeking registration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
