Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
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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.
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