Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
Page of 4828
Press 'Enter' after typing page number.
10041 to 10060 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
ITAT allows the appeal, sets aside the CIT(E)'s order rejecting application under s.80G(5), and directs reconsideration of the application afresh. The Tribunal held the assessee's dominant and actual activities are charitable, the allegedly religious object was neither acted upon nor financed, and registration under s.12AB(1)(b) confirms charitable status; consequently denial of s.80G approval on that sole ground was inconsistent. ITAT construed s.80G(5B) as permitting de minimis expenditure on religious activities (subject to its threshold) and required verification of actual expenditure before refusal. Matter is remitted to the CIT(E) for fresh decision consistent with these principles; appeal allowed for statistical purposes.
ITAT allows the appeal, sets aside the CIT(E)'s order rejecting application under s.80G(5), and directs reconsideration of the application afresh. The Tribunal held the assessee's dominant and actual activities are charitable, the allegedly religious object was neither acted upon nor financed, and registration under s.12AB(1)(b) confirms charitable status; consequently denial of s.80G approval on that sole ground was inconsistent. ITAT construed s.80G(5B) as permitting de minimis expenditure on religious activities (subject to its threshold) and required verification of actual expenditure before refusal. Matter is remitted to the CIT(E) for fresh decision consistent with these principles; appeal allowed for statistical purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
