Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The Tribunal held that the assessee's objects fell within protection of environment under section 2(15), not the residuary head of advancement of any other object of general public utility. Accordingly, the proviso to section 2(15) and the 20% commercial-receipt threshold were inapplicable, making denial of registration on that basis legally unsustainable. It further held that deduction of tax at source on receipts did not, by itself, defeat the exemption claim, that filing return in ITR-6 was explainable because the assessee was not registered at that time, and that filing under a wrong limb was only a bona fide technical error requiring verification. Registration under section 12A was accepted subject to verification of the technical objection.
The Tribunal held that the assessee's objects fell within protection of environment under section 2(15), not the residuary head of advancement of any other object of general public utility. Accordingly, the proviso to section 2(15) and the 20% commercial-receipt threshold were inapplicable, making denial of registration on that basis legally unsustainable. It further held that deduction of tax at source on receipts did not, by itself, defeat the exemption claim, that filing return in ITR-6 was explainable because the assessee was not registered at that time, and that filing under a wrong limb was only a bona fide technical error requiring verification. Registration under section 12A was accepted subject to verification of the technical objection.
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