Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Application challenged denial of exemption under Section 11 for a public charitable trust due to 50 day delay in filing Form 10B; court found the filing requirement to be procedural and subject to substantial compliance, quashed the impugned administrative rejection, and condoned the 50 day delay. The court held that Section 119(2)(b) must be liberally construed to prevent genuine hardship to beneficiaries and that administrative discretion must not be influenced by non existent conditions. Consequence: the Form 10B is to be treated as filed in time and the income tax return processed within three months.
Application challenged denial of exemption under Section 11 for a public charitable trust due to 50 day delay in filing Form 10B; court found the filing requirement to be procedural and subject to substantial compliance, quashed the impugned administrative rejection, and condoned the 50 day delay. The court held that Section 119(2)(b) must be liberally construed to prevent genuine hardship to beneficiaries and that administrative discretion must not be influenced by non existent conditions. Consequence: the Form 10B is to be treated as filed in time and the income tax return processed within three months.
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