Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
Running a play school and kindergarten was treated as "education" under section 2(15) because the Tribunal found the activity involved organised pre-primary instruction through qualified nursery teachers, not mere informal care. On that basis, the institution's objects were held charitable for registration purposes and entitlement to section 12A registration followed. At the registration stage, the inquiry is limited to the objects of the institution and the genuineness of its activities; any alleged section 13 violation, including payments to related parties, is not ative for registration and must be examined, if relevant, in assessment proceedings. The refusal of registration on that ground was therefore unjustified.
Running a play school and kindergarten was treated as "education" under section 2(15) because the Tribunal found the activity involved organised pre-primary instruction through qualified nursery teachers, not mere informal care. On that basis, the institution's objects were held charitable for registration purposes and entitlement to section 12A registration followed. At the registration stage, the inquiry is limited to the objects of the institution and the genuineness of its activities; any alleged section 13 violation, including payments to related parties, is not ative for registration and must be examined, if relevant, in assessment proceedings. The refusal of registration on that ground was therefore unjustified.
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