Condonation of delay in tax registration: discretion should favour merits while distinguishing individual acts from entity liability. Condonation of delay in filing for charitable-registration status must be exercised liberally to secure substantive justice, examining the causes of delay ... Summary
Condonation of delay in tax registration: discretion should favour merits while distinguishing individual acts from entity liability.
Condonation of delay in filing for charitable-registration status must be exercised liberally to secure substantive justice, examining the causes of delay and avoiding punishment of an entity for acts attributable to an individual. Revision of assessment-related orders demands proof that alleged irregularities affected the entity, and a tribunal's factual conclusions are only overturned for perversity if they lack evidentiary support or are manifestly unreasonable.
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TaxTMI 
TaxTMI 
