Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
PCIT (Central), Gurgaon lacked subject-matter jurisdiction to decide renewal of charitable registration under section 12A(1)(ac)(ii) because the competent authority was the Commissioner of Income Tax (Exemptions), Chandigarh under the relevant CBDT notification. The Tribunal also held that renewal proceedings are confined to the genuineness of the activities and compliance with other laws relevant to the objects, and cannot be converted into cancellation proceedings. As the assessees were engaged in education, and the record did not discredit the genuineness of those charitable activities, past or minor irregularities could not justify refusal of renewal. The rejection orders were set aside and renewal directed.
PCIT (Central), Gurgaon lacked subject-matter jurisdiction to decide renewal of charitable registration under section 12A(1)(ac)(ii) because the competent authority was the Commissioner of Income Tax (Exemptions), Chandigarh under the relevant CBDT notification. The Tribunal also held that renewal proceedings are confined to the genuineness of the activities and compliance with other laws relevant to the objects, and cannot be converted into cancellation proceedings. As the assessees were engaged in education, and the record did not discredit the genuineness of those charitable activities, past or minor irregularities could not justify refusal of renewal. The rejection orders were set aside and renewal directed.
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