Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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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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