Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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ITAT addressed registration denial under Section 12AB, focusing on Trust's eligibility for exemption under Section 11. Jurisdictional HC judgment in CIT(E) vs. Jamiatul Banaat Tankaria established that Section 13 provisions apply during assessment, not registration. For Trusts created before 01-04-2021, registration eligibility precedes Section 13(1)(b) applicability. ITAT allowed assessee's appeal, directing CIT (Exemption) to grant final registration under Section 12AB after providing hearing opportunity, effectively reinstating Trust's registration status subject to subsequent assessment scrutiny.
ITAT addressed registration denial under Section 12AB, focusing on Trust's eligibility for exemption under Section 11. Jurisdictional HC judgment in CIT(E) vs. Jamiatul Banaat Tankaria established that Section 13 provisions apply during assessment, not registration. For Trusts created before 01-04-2021, registration eligibility precedes Section 13(1)(b) applicability. ITAT allowed assessee's appeal, directing CIT (Exemption) to grant final registration under Section 12AB after providing hearing opportunity, effectively reinstating Trust's registration status subject to subsequent assessment scrutiny.
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