Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Renewal of charitable registration under section 12A(1)(ac)(ii) had to be decided by the Commissioner of Income-tax (Exemptions), and transfer of PAN or assessment jurisdiction did not confer subject-matter jurisdiction on the Principal Commissioner (Central); the impugned rejection was therefore without jurisdiction. On merits, the renewal enquiry was confined to genuineness of activities and compliance with allied laws, and could not be expanded into cancellation-style allegations under section 12AB(4). Search-period material, minor irregularities, and Settlement Commission observations did not justify denial where education activity was otherwise accepted. The Tribunal directed renewal of registration and issue of the certificate.
Renewal of charitable registration under section 12A(1)(ac)(ii) had to be decided by the Commissioner of Income-tax (Exemptions), and transfer of PAN or assessment jurisdiction did not confer subject-matter jurisdiction on the Principal Commissioner (Central); the impugned rejection was therefore without jurisdiction. On merits, the renewal enquiry was confined to genuineness of activities and compliance with allied laws, and could not be expanded into cancellation-style allegations under section 12AB(4). Search-period material, minor irregularities, and Settlement Commission observations did not justify denial where education activity was otherwise accepted. The Tribunal directed renewal of registration and issue of the certificate.
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