Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Penalty under section 271DA for alleged contravention of section 269ST was held time-barred because the limitation under section 275(1)(c) runs from the end of May 2023 and the penalty order issued in September 2024 exceeded that six month period. On merits, consolidated entries in a group-level excel sheet and an uncorroborated confessional statement were held insufficient to prove clause (b) violations of section 269ST for individual sales of spent solvents and scraps; assessment findings alone cannot substitute for independent corroborative evidence in penalty proceedings. Penalty therefore unsustainable on limitation and evidentiary grounds.
Penalty under section 271DA for alleged contravention of section 269ST was held time-barred because the limitation under section 275(1)(c) runs from the end of May 2023 and the penalty order issued in September 2024 exceeded that six month period. On merits, consolidated entries in a group-level excel sheet and an uncorroborated confessional statement were held insufficient to prove clause (b) violations of section 269ST for individual sales of spent solvents and scraps; assessment findings alone cannot substitute for independent corroborative evidence in penalty proceedings. Penalty therefore unsustainable on limitation and evidentiary grounds.
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