Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Principal Commissioner's transfer of the assessee's PAN and associated 'case' to the Central charge carried all powers over the PAN, including power to cancel registration; therefore PCIT(C) had jurisdiction to cancel registration for prior and subsequent years. Cancellation under registration provisions was upheld on merits: the trust's recorded activities were non genuine and deviated from its objects by funding profit entities, promoting partisan content, and making payments without evidence of services, amounting to specified violations; such use of funds defeats charitable application and justifies loss of exemption. The appeal against cancellation is dismissed.
Principal Commissioner's transfer of the assessee's PAN and associated 'case' to the Central charge carried all powers over the PAN, including power to cancel registration; therefore PCIT(C) had jurisdiction to cancel registration for prior and subsequent years. Cancellation under registration provisions was upheld on merits: the trust's recorded activities were non genuine and deviated from its objects by funding profit entities, promoting partisan content, and making payments without evidence of services, amounting to specified violations; such use of funds defeats charitable application and justifies loss of exemption. The appeal against cancellation is dismissed.
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