Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
ITAT allowed the assessee's appeals, set aside the CIT(E) order denying registration under sections 12AB and 80G, and directed the CIT(E) to permit rectification of the incorrectly selected clause/sub-clause in the application form. The Tribunal found the filing error non-fatal, accepted the assessee's explanation and prayer for amendment, and ordered CIT(E) to adjudicate the registration application on its merits thereafter. Consequentially, the matter is remitted for fresh consideration and decision in accordance with law. The appeals are allowed for statistical purposes.
ITAT allowed the assessee's appeals, set aside the CIT(E) order denying registration under sections 12AB and 80G, and directed the CIT(E) to permit rectification of the incorrectly selected clause/sub-clause in the application form. The Tribunal found the filing error non-fatal, accepted the assessee's explanation and prayer for amendment, and ordered CIT(E) to adjudicate the registration application on its merits thereafter. Consequentially, the matter is remitted for fresh consideration and decision in accordance with law. The appeals are allowed for statistical purposes.
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TaxTMI 
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