Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Absence of an express irrevocability or dissolution clause in a trust instrument does not render a public charitable trust revocable; the legal principle is that irrevocability arises by operation of law unless the instrument reserves an express power of revocation, and section 12AB does not mandate an explicit irrevocability clause for registration or renewal. A departmental online utility that compels a 'Yes' response in Form 10AB cannot be treated as furnishing false information; compelled answers must not be grounds for rejection, the utility and question wording must be amended, and affected applications redetermined accordingly.
Absence of an express irrevocability or dissolution clause in a trust instrument does not render a public charitable trust revocable; the legal principle is that irrevocability arises by operation of law unless the instrument reserves an express power of revocation, and section 12AB does not mandate an explicit irrevocability clause for registration or renewal. A departmental online utility that compels a 'Yes' response in Form 10AB cannot be treated as furnishing false information; compelled answers must not be grounds for rejection, the utility and question wording must be amended, and affected applications redetermined accordingly.
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