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    October 20, 2026   Notes GST
    Personal GST penalty extends beyond registration only when benefit retention and transaction control are cumulatively proved.
    October 20, 2026   Notes IBC
    Proof of tenancy rights determines whether insolvency professionals can recover corporate-debtor premises from permissive occupants.
    October 19, 2026   Notes GST
    GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
    October 19, 2026   Notes Income Tax
    TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional a...
    October 19, 2026   Notes Customs
    Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
    October 19, 2026   Notes Income Tax
    Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
    October 19, 2026   Notes GST
    Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
    October 19, 2026   Notes FEMA
    Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
    October 19, 2026   Notes Companies Law
    Unstayed Tribunal Orders Preserve Corporate Authority Despite Pending Oppression Appeals and Limit Bank Intervention in Account Operations
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    Will-based benami claims remain barred where pleadings assert beneficial ownership and no statutory fiduciary relationship exists.
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    Reassessment validity depends on tangible material, no prior conscious examination, and recorded reasons that alone define jurisdiction.
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    All Industry Rates of Duty Drawback for specified tariff items are reduced through Schedule amendments.
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    October 19, 2026   Case Laws GST
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    Tax-exclusive bills of quantities prevail over general tender tax clauses, supporting GST reimbursement for public works contractors.
    October 19, 2026   Case Laws GST
    Deferred input tax credit under section 16(5) remains available despite GSTR-2A mismatches when supporting records establish genuine business credit.
    October 19, 2026   Case Laws GST
    Refund of Excess IGST: Clerical GSTR-3B misreporting cannot justify retention of tax paid twice on zero-rated exports.
    October 19, 2026   Case Laws GST
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October 20, 2026   Notes GST
Personal GST penalty extends beyond registration only when benefit retention and transaction control are cumulatively proved.
October 20, 2026   Notes IBC
Proof of tenancy rights determines whether insolvency professionals can recover corporate-debtor premises from permissive occupants.
October 19, 2026   Notes GST
GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
October 19, 2026   Notes Income Tax
TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional analysis.
October 19, 2026   Notes Customs
Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
October 19, 2026   Notes Income Tax
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation entries.
October 19, 2026   Notes GST
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherited estate.
October 19, 2026   Notes FEMA
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset holdings.
October 19, 2026   Notes Companies Law
Unstayed Tribunal Orders Preserve Corporate Authority Despite Pending Oppression Appeals and Limit Bank Intervention in Account Operations
October 19, 2026   Notes Benami Property
Will-based benami claims remain barred where pleadings assert beneficial ownership and no statutory fiduciary relationship exists.
October 19, 2026   Notes Income Tax
Reassessment validity depends on tangible material, no prior conscious examination, and recorded reasons that alone define jurisdiction.
October 19, 2026   Notifications Customs
All Industry Rates of Duty Drawback for specified tariff items are reduced through Schedule amendments.
October 19, 2026   Notifications Central Excise
Special additional excise duty on petrol and diesel exports is revised, imposing new per-litre rates under the amended schedule.
October 19, 2026   Circulars Customs
Expert panel valuation of gems and jewellery requires independent assessment, voluntary service, and strict misconduct consequences.
October 19, 2026   Case Laws GST
Show-cause notice safeguards require consignees to answer alleged GST discrepancies before tax-evasion determinations are made.
October 19, 2026   Case Laws GST
Proof of principal place of business governs GST registration; missing additional-premises rent agreement cannot justify cancellation.
October 19, 2026   Case Laws GST
Tax-exclusive bills of quantities prevail over general tender tax clauses, supporting GST reimbursement for public works contractors.
October 19, 2026   Case Laws GST
Deferred input tax credit under section 16(5) remains available despite GSTR-2A mismatches when supporting records establish genuine business credit.
October 19, 2026   Case Laws GST
Refund of Excess IGST: Clerical GSTR-3B misreporting cannot justify retention of tax paid twice on zero-rated exports.
October 19, 2026   Case Laws GST
Input tax credit on retail-shop interiors remains available where the GST component is not capitalised in fixed-asset cost.

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Home › Highlights › Income Tax › 2025 › June, 2025 › This
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Income Tax

ITAT dismissed revenue's appeal challenging CIT(A)'s allowance...

Trust exemption under Section 10(23C)(via) allowed despite initial Form 10BB filing delay per CBDT Circular

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Income Tax June 27, 2025 Case Laws AT
ITAT dismissed revenue's appeal challenging CIT(A)'s allowance of exemption under Section 10(23C)(via) to assessee-trust. Revenue initially denied exemption due to non-filing of Form 10BB, but CIT(A) permitted the claim as Form 10BB was subsequently filed within timeframe prescribed by CBDT Circular No.16/2024 dated 18.11.2024. ITAT upheld CIT(A)'s decision, noting revenue failed to identify specific errors in the order. Assessee possessed provisional approval under Section 10(23C)(via) for assessment years 2022-2023 and 2024-2025 through order dated 30.09.2021, and requisite Form 10BB was properly filed. Revenue's appeal dismissed for lack of demonstrable error in lower authority's reasoning.
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