Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
The court addressed whether extraordinary writ relief was maintainable where an alternate statutory remedy with a pre-deposit exists and whether the impugned order was time-barred or tainted by denial of natural justice; factual mixed-questions (service, exemption status, limitation) required adjudication and did not justify bypassing the statutory remedy. The statutory pre-deposit requirement was held not to render the remedy inefficacious. Consequently the writ was declined; petitioner directed to file the prescribed statutory appeal within six weeks after complying with pre-conditions including pre-deposit, and the appellate authority must decide the appeal on merits without disputing limitation. - HC
The court addressed whether extraordinary writ relief was maintainable where an alternate statutory remedy with a pre-deposit exists and whether the impugned order was time-barred or tainted by denial of natural justice; factual mixed-questions (service, exemption status, limitation) required adjudication and did not justify bypassing the statutory remedy. The statutory pre-deposit requirement was held not to render the remedy inefficacious. Consequently the writ was declined; petitioner directed to file the prescribed statutory appeal within six weeks after complying with pre-conditions including pre-deposit, and the appellate authority must decide the appeal on merits without disputing limitation. - HC
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