Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Approval is granted to an educational trust for recognition as an institution undertaking scientific research for tax benefit purposes, valid for specified assessment years subject to conditions. The trust must comply with prescribed rules for research institutions, prepare and deliver the annual donation statement in Form No.10BD verified and submitted by 31 May following the financial year, may file correction statements to amend submitted data, and must furnish donors with certificates in Form No.10BE specifying donation amounts within the prescribed time and manner.
Approval is granted to an educational trust for recognition as an institution undertaking scientific research for tax benefit purposes, valid for specified assessment years subject to conditions. The trust must comply with prescribed rules for research institutions, prepare and deliver the annual donation statement in Form No.10BD verified and submitted by 31 May following the financial year, may file correction statements to amend submitted data, and must furnish donors with certificates in Form No.10BE specifying donation amounts within the prescribed time and manner.
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