Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Non-commencement of charitable activity at the time of applying for registration does not, by itself, constitute a specified violation; authorities must assess the charitable nature of objects and the genuineness of proposed activities, considering evidence of proposed and subsequent conduct. Inadvertent omissions in application forms and the existence of unsecured inter-trust loans are not conclusive proof of non-genuineness where financial statements show assets and liquidity constraints; such matters require further inquiry. Identical reasoning applies to approval for donor tax benefits, leaving assessment-stage verification of exemption claims open.
Non-commencement of charitable activity at the time of applying for registration does not, by itself, constitute a specified violation; authorities must assess the charitable nature of objects and the genuineness of proposed activities, considering evidence of proposed and subsequent conduct. Inadvertent omissions in application forms and the existence of unsecured inter-trust loans are not conclusive proof of non-genuineness where financial statements show assets and liquidity constraints; such matters require further inquiry. Identical reasoning applies to approval for donor tax benefits, leaving assessment-stage verification of exemption claims open.
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