Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Charitable status under section 2(15) turned on the manner of application of income read with the stated objects in the memorandum of association. The High Court found no rational basis to treat the deployment of ex-servicemen as security guards as a separate business activity, since the Commissioner had accepted the other income-generating activities as aligned with the main objects. Concurrent findings also showed a low net profit ratio and that the activity was directed to the upliftment of ex-servicemen and their families, with only limited retention for administrative expenses. The Tribunal's conclusion that the institution was charitable and entitled to registration was therefore left undisturbed, and the appeal was dismissed.
Charitable status under section 2(15) turned on the manner of application of income read with the stated objects in the memorandum of association. The High Court found no rational basis to treat the deployment of ex-servicemen as security guards as a separate business activity, since the Commissioner had accepted the other income-generating activities as aligned with the main objects. Concurrent findings also showed a low net profit ratio and that the activity was directed to the upliftment of ex-servicemen and their families, with only limited retention for administrative expenses. The Tribunal's conclusion that the institution was charitable and entitled to registration was therefore left undisturbed, and the appeal was dismissed.
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