Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Restriction on adoption of financial statements occurred alongside deferral of three AGM agenda items; the deferred items must be taken up by the tribunal on 27.01.2026 and directions issued thereon. The question whether a principal trustee may exercise voting rights and preside was addressed by directing compliance with statutory procedure for appointment of the chairperson by voting, and that no specific additional injunction against an individual was required because existing interim orders may be enforced and breaches pursued, including contempt proceedings. The appellate disposal requests the lower forum to expeditiously hear and decide the remaining agendas at the next listed hearing.
Restriction on adoption of financial statements occurred alongside deferral of three AGM agenda items; the deferred items must be taken up by the tribunal on 27.01.2026 and directions issued thereon. The question whether a principal trustee may exercise voting rights and preside was addressed by directing compliance with statutory procedure for appointment of the chairperson by voting, and that no specific additional injunction against an individual was required because existing interim orders may be enforced and breaches pursued, including contempt proceedings. The appellate disposal requests the lower forum to expeditiously hear and decide the remaining agendas at the next listed hearing.
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