Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
ITAT ought to have condoned 53 days' delay in preferring appeal as appellant explained delay occurred due to wrong advice of counsel to reapply for registration u/s 12A, and thereafter realizing mistake after delay in deciding reapplication. Cause shown for delay supported by affidavit uncontroverted by Revenue. Rejection would seriously impact appellant's tax exemption claim u/s 11 & 12 without allegation of mala fide or deliberate delay. Delay bona fide based on counsel's wrong advice. HC set aside ITAT order and condoned 55 days' delay in filing appeal.
ITAT ought to have condoned 53 days' delay in preferring appeal as appellant explained delay occurred due to wrong advice of counsel to reapply for registration u/s 12A, and thereafter realizing mistake after delay in deciding reapplication. Cause shown for delay supported by affidavit uncontroverted by Revenue. Rejection would seriously impact appellant's tax exemption claim u/s 11 & 12 without allegation of mala fide or deliberate delay. Delay bona fide based on counsel's wrong advice. HC set aside ITAT order and condoned 55 days' delay in filing appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
