Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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 4819 
Join Channel 
