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...
HC allowed the appeal, finding the registration cancellation proceedings fundamentally flawed. The show cause notice (SCN) was deemed legally non-existent due to lack of specific allegations and absence of reasoned grounds, constituting a violation of principles of natural justice. The court held that the jurisdictional defect was inherent and could not be rectified subsequently, rendering all subsequent proceedings invalid. The original authority's order cancelling registration was quashed, effectively reinstating the appellant's legal status based on procedural impropriety in the administrative action.
HC allowed the appeal, finding the registration cancellation proceedings fundamentally flawed. The show cause notice (SCN) was deemed legally non-existent due to lack of specific allegations and absence of reasoned grounds, constituting a violation of principles of natural justice. The court held that the jurisdictional defect was inherent and could not be rectified subsequently, rendering all subsequent proceedings invalid. The original authority's order cancelling registration was quashed, effectively reinstating the appellant's legal status based on procedural impropriety in the administrative action.
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