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...
Tribunal misapplied procedural law by referring to an incorrect provision and failed to consider the petitioner's supporting affidavit; consequently the High Court quashed the Miscellaneous Application order and recalled the Tribunal's earlier order. The Tribunal's adverse finding that the petitioner offered a "cooked story" was held to be baseless and contrary to record; accordingly the delay in filing cross objections is condoned on the affidavit averments and the cross objections are directed to be heard. Because the appeal and cross objections have been pending long, the Tribunal is ordered to decide both together within 12 weeks.
Tribunal misapplied procedural law by referring to an incorrect provision and failed to consider the petitioner's supporting affidavit; consequently the High Court quashed the Miscellaneous Application order and recalled the Tribunal's earlier order. The Tribunal's adverse finding that the petitioner offered a "cooked story" was held to be baseless and contrary to record; accordingly the delay in filing cross objections is condoned on the affidavit averments and the cross objections are directed to be heard. Because the appeal and cross objections have been pending long, the Tribunal is ordered to decide both together within 12 weeks.
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