TaxTMI 
TaxTMI 
2026 (5) TMI 757
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....ction of certain civil structures under the Government. 2. Subsequently, a show-cause was issued on 26th December, 2020. The petitioner claims to have responded to the show cause and had held out that the petitioner is entitled to the benefit of the exemption notification. When the matter was taken up for consideration on 22nd April, 2026, since it was submitted on behalf of the petitioner inasmuch as the adjudication order was not served, the petitioner could not disclose the same, this Court had directed the respondents to produce the adjudication order. Pursuant to the aforesaid direction Mr. Bhattacharya has produced the adjudication order and the dispatch register for postal Dak. He submits that the adjudication order in original da....
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....y a veterinary clinic in relation to health care of animals or birds: 4. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities, 5. Services by a person by way of (a) renting of precincts of a religious place meant for general public, or (b) conduct of any religious ceremony; 6. Services provided by- (a) an arbitral tribunal to- (i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; (b) an individual as an advocate or a partnership firm of advocates by way of legal services to,-................. (e....
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....se by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by general public; (d) a pollution control or effluent treatment plant, except located as a part of a factory; or a structure meant for funeral, burial or cremation of deceased;" 4. I find that the aforesaid issue has been discussed by the proper officer. The proper officer, however, despite acknowledging that the petitioner may be entitled to the benefit of the above exemption has refused to grant....
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....g the aforesaid, on the basis of the enquiry conducted by the adjudicating officer, a finding was returned that the petitioner was entitled to exemption in respect of the payment received from the governmental authorities and the demand to that extend stood dropped. Although, considering the adjudication order which is impugned, I do not find that the petitioner had made appropriate disclosure but the fact that the exemption was applicable to the petitioner is not in dispute. Though, there appears to no specific denial of the petitioner as regards receipt of the adjudication order contemporaneously, however, noting the submissions made by the petitioner's advocate and the disclosure made by the respondents that the order impugned was dispat....