Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Delay of 262 days in filing the appeals was condoned on the ground that the assessee discovered only later that its registration had been treated as that of a religious trust, which affected its 80G recognition. On merits, the Tribunal found the registration under section 12AB and the consequential rejection of approval under section 80G(5) unsustainable because the Commissioner had not disclosed the material relied on, had not confronted the assessee, and had not given an effective opportunity of hearing. The matters were restored for fresh adjudication after examination of the material and a reasoned decision on whether the trust was educational rather than religious.
Delay of 262 days in filing the appeals was condoned on the ground that the assessee discovered only later that its registration had been treated as that of a religious trust, which affected its 80G recognition. On merits, the Tribunal found the registration under section 12AB and the consequential rejection of approval under section 80G(5) unsustainable because the Commissioner had not disclosed the material relied on, had not confronted the assessee, and had not given an effective opportunity of hearing. The matters were restored for fresh adjudication after examination of the material and a reasoned decision on whether the trust was educational rather than religious.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
