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...
A certificate issued under the withholding regime is effective for the entire assessment year specified, not only prospectively from its issuance; construing the statutory provisions and Rule 28AA(2), the certificate remains operative throughout that assessment year unless earlier cancelled. Applying that rule, a deductor who relied on a valid certificate for the assessment year cannot be treated as an assessee in default for lower deduction, and consequential interest charged on that basis is not leviable where the certificate stood in force and was not cancelled.
A certificate issued under the withholding regime is effective for the entire assessment year specified, not only prospectively from its issuance; construing the statutory provisions and Rule 28AA(2), the certificate remains operative throughout that assessment year unless earlier cancelled. Applying that rule, a deductor who relied on a valid certificate for the assessment year cannot be treated as an assessee in default for lower deduction, and consequential interest charged on that basis is not leviable where the certificate stood in force and was not cancelled.
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