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Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
ITAT allowed the trust's appeal, rejecting CIT(E)'s cancellation of registration u/s 12A and 12AB. The tribunal found no justification for cancellation, noting the trust was established in 1930, previously granted registration in 1975, and consistently assessed under section 143(3). The tribunal emphasized rule of consistency, highlighting that no material changes in trust's activities were demonstrated. Key grounds for rejecting cancellation included: trust's longstanding tax compliance, permissible charitable donations to other trusts, legitimate rental income, and absence of specific year-wise violations. The decision upholds the trust's registration, rejecting revenue's arguments about community-specific establishment and alleged procedural non-compliance.
ITAT allowed the trust's appeal, rejecting CIT(E)'s cancellation of registration u/s 12A and 12AB. The tribunal found no justification for cancellation, noting the trust was established in 1930, previously granted registration in 1975, and consistently assessed under section 143(3). The tribunal emphasized rule of consistency, highlighting that no material changes in trust's activities were demonstrated. Key grounds for rejecting cancellation included: trust's longstanding tax compliance, permissible charitable donations to other trusts, legitimate rental income, and absence of specific year-wise violations. The decision upholds the trust's registration, rejecting revenue's arguments about community-specific establishment and alleged procedural non-compliance.
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