Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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...
ITAT allows statistical appeal, remanding trust registration case u/s 12AB back to CIT(E) for fresh adjudication. The tribunal provides the assessee an additional opportunity to submit requisite documents and argue the case, directing CIT(E) to reappraise the matter comprehensively. Both the primary registration appeal and consequential u/s 80G appeal are restored to CIT(E)'s file, with explicit instructions to provide adequate hearing opportunity and enable comprehensive document submission by the trust.
ITAT allows statistical appeal, remanding trust registration case u/s 12AB back to CIT(E) for fresh adjudication. The tribunal provides the assessee an additional opportunity to submit requisite documents and argue the case, directing CIT(E) to reappraise the matter comprehensively. Both the primary registration appeal and consequential u/s 80G appeal are restored to CIT(E)'s file, with explicit instructions to provide adequate hearing opportunity and enable comprehensive document submission by the trust.
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