Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
ITAT allowed the appeal, set aside the CIT (Exemptions) order rejecting registration under s.80G(5), and remitted the matter for fresh adjudication. The tribunal held that denial premised solely on religious-language in the trust deed, absent any verification, was unsustainable; the CIT (Exemptions) must examine and record whether expenditure on religious purposes exceeds the five percent threshold under s.80G(5B). The file is restored to the CIT (Exemptions) with directions to verify relevant accounts, afford the assessee an opportunity of hearing, determine applicability of s.80G(5B), and thereafter decide the s.80G(5) approval application on merits. Appeal allowed for statistical purposes.
ITAT allowed the appeal, set aside the CIT (Exemptions) order rejecting registration under s.80G(5), and remitted the matter for fresh adjudication. The tribunal held that denial premised solely on religious-language in the trust deed, absent any verification, was unsustainable; the CIT (Exemptions) must examine and record whether expenditure on religious purposes exceeds the five percent threshold under s.80G(5B). The file is restored to the CIT (Exemptions) with directions to verify relevant accounts, afford the assessee an opportunity of hearing, determine applicability of s.80G(5B), and thereafter decide the s.80G(5) approval application on merits. Appeal allowed for statistical purposes.
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