Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 TMI Notes - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Benami Property
  • Bill
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ---- ❯
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    ManualsService Tax
    Whether proceedings can be reopened on the basis of a favourable decision in another case?
    ManualsService Tax
    Whether a wrong decision by jurisdictional court is binding on the parties in absence of any appeal ...
    ManualsService Tax
    Whether an order becomes a final order if no appeal has been filed against it?
    ManualsService Tax
    Whether right to appeal is a inherent right? Whether it is necessary that right of appeal must be ex...
    ManualsService Tax
    What is the meaning of 'Reason to Believe' in context to search & seizure provisions?
    ManualsService Tax
    Whether in case, composite price (inclusive of service tax) is shown in invoice and no separate duty...
    ManualsService Tax
    Whether Doctrine of unjust enrichment is applicable on finalisation of provisional assessments?
    ManualsService Tax
    Whether Doctrine of unjust enrichment is applicable on duty paid under protest?
    ManualsService Tax
    Whether data in "CD" can be a admissible evidence for refund claim under Section 11B? Whether data i...
    ManualsService Tax
    Whether limitation of refund filing is applicable on the cases where amount paid to the department a...
    ManualsService Tax
    Whether deposit of service tax before rendering services will be covered under limitation of refund...
    ManualsService Tax
    Whether Appellate authority has empowered to increase the penalty? Whether Appellate authority can i...
    ManualsService Tax
    Whether the penalty under section 78 of the Finance Act, 1994 can be reduced below the minimum limit...
    ManualsService Tax
    Whether the penalty under Section 76 of the Finance Act, 1994 can be reduced below the limit prescri...
    Act RulesService Tax
    Whether Service tax paid by back calculations i.e. service tax separately not charged will be covere...
    Act RulesService Tax
    Whether assessee is liable to pay collected service tax as per provision of Sec.73A even if his turn...
    ManualsService Tax
    Whether ignorance of law can be a factor for not to revoke extended period of limitation?
    ManualsService Tax
    In what circumstances extended period of limitation is not enforceable? Whether SCN can be issued fo...
    Act RulesService Tax
    Whether show cause notice related to period beyond 18 months or 5 years as the case may be, is valid...
    ManualsService Tax
    Whether it is mandatory to mention specific head / sub head of services in SCN in which demand of se...
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Notes
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    ManualsService Tax
    Whether proceedings can be reopened on the basis of a favourable decision in another case?
    Show AI Summary
    Finality of proceedings: tax assessments cannot be reopened due to another taxpayer's favourable decision without recall in the same case.
    Reopening tax assessment proceedings based on a favourable decision in another assessee's case is ordinarily not permitted; a final order in an assessee's own case remains effective until it is specifically recalled or set aside in that same proceeding.
    ManualsService Tax
    Whether a wrong decision by jurisdictional court is binding on the parties in absence of any appeal ...
    Show AI Summary
    Finality of unappealed decisions: unchallenged jurisdictional rulings bind the parties until lawfully reversed.
    A jurisdictional court's unappealed ruling, even if incorrect, becomes final and binding between the parties and remains so until reversed by a higher forum or other statutory remedy; thus unchallenged classificatory or determinative decisions must be obeyed in subsequent proceedings unless lawfully set aside.
    ManualsService Tax
    Whether an order becomes a final order if no appeal has been filed against it?
    Show AI Summary
    Finality of administrative orders follows when no appeal is filed, and remand directions limit reconsideration scope.
    An administrative order attains finality where an entitled party does not file an appeal against a Tribunal disposition; remand orders limit reconsideration to the specific issues directed by the Tribunal, and parties who do not contest merits before the Tribunal forfeit the ability to re argue those merits, so that authorities acting on remand cannot expand review beyond the remand directions.
    ManualsService Tax
    Whether right to appeal is a inherent right? Whether it is necessary that right of appeal must be ex...
    Show AI Summary
    Right of appeal is not inherent; it exists only when statute creates and defines it, including scope and procedure.
    The right of appeal is not inherent but is a statutory construct: appellate existence, scope and procedure must be authorized by the creating provision; omissions in citation do not automatically bar an otherwise maintainable appeal; absence of an appellate provision does not prevent an order from becoming final.
    ManualsService Tax
    What is the meaning of 'Reason to Believe' in context to search & seizure provisions?
    Show AI Summary
    Reason to believe requires subjective belief grounded in material evidence, preventing arbitrary or capricious searches.
    The concept of reason to believe requires that a subjective opinion be based on material on the record, not arbitrary or whimsical; it must be held in good faith and courts may test whether the reasons have a rational and relevant connection to the formation of belief, excluding extraneous considerations.
    ManualsService Tax
    Whether in case, composite price (inclusive of service tax) is shown in invoice and no separate duty...
    Show AI Summary
    Inclusive pricing does not establish passing on of tax burden; composite invoices alone do not prove unjust enrichment.
    Showing a composite price on an invoice does not, by itself, establish that the supplier passed the tax burden to customers or realized unjust enrichment; where prices remained unchanged after a tax was imposed, inclusive pricing alone is insufficient evidence that any element of tax was added to the price, and proof of an added tax component is required to infer passing on of the tax.
    ManualsService Tax
    Whether Doctrine of unjust enrichment is applicable on finalisation of provisional assessments?
    Show AI Summary
    Doctrine of unjust enrichment excluded where a refund arises only after finalisation of provisional assessment.
    The doctrine of unjust enrichment does not apply to refund claims that arise after the finalisation of provisional assessments; refunds or recoveries consequent on the final determination of duty liability fall outside the interim statutory refund framework and are not barred by unjust enrichment objections.
    ManualsService Tax
    Whether Doctrine of unjust enrichment is applicable on duty paid under protest?
    Show AI Summary
    Unjust enrichment doctrine not bar to refund of duty paid under protest; provisional assessments preserve refund entitlement.
    The doctrine of unjust enrichment does not bar refund claims for duty paid under protest; recoveries or refunds consequent on final determination of duty liability fall outside bars that would deny restitution. Provisional assessments and unresolved price and classification lists render clearances provisional, supporting the taxpayer's entitlement to have refund claims adjudicated on the basis of final liability rather than dismissed as struck by unjust enrichment.
    ManualsService Tax
    Whether data in "CD" can be a admissible evidence for refund claim under Section 11B? Whether data i...
    Show AI Summary
    Admissibility of electronic records: computerised data on CD can support service tax refund claims and show no transfer of tax burden.
    Data on compact disc (CD) can be admissible evidence for service tax refund claims where it constitutes computerised records recognised under the Information Technology Act and the Service Tax Rules. Such electronic records may also be used to prove that the incidence of service tax was not transferred to another party (absence of unjust enrichment), provided the data meets the statutory criteria for admissible computerised evidence and forms part of the assessee's maintained electronic records.
    ManualsService Tax
    Whether limitation of refund filing is applicable on the cases where amount paid to the department a...
    Show AI Summary
    Limitation on refund filings: time-bar inapplicable where payments were not service tax and were excess realisations.
    Limitation under Section 11B(1) applies only to refund claims of a duty of excise and interest; payments not constituting service tax or lawful excise levy are outside that bar and may be refunded. Judicial authorities (M/s Natraj and Venkat Associates; ITC Ltd.) recognise that excess realisations beyond what the statute permits are realisations outside the Act and thus not subject to the statutory limitation on excise refunds.
    ManualsService Tax
    Whether deposit of service tax before rendering services will be covered under limitation of refund...
    Show AI Summary
    Limitation on service tax refunds: late claims are barred unless tax was paid under protest.
    Refunds of amounts paid as service tax are governed by the statutory limitation provisions; where payments were credited to the service tax account and the claimant acknowledged applicability of the limitation rule, a refund claim filed after the limitation period is barred unless the tax was paid under protest.
    ManualsService Tax
    Whether Appellate authority has empowered to increase the penalty? Whether Appellate authority can i...
    Show AI Summary
    Appellate authority power to increase penalties is limited; payment of tax and interest can justify mitigation of penalty.
    Appellate authority does not have power to increase or impose a fresh penalty; payment of tax and interest that neutralises pecuniary advantage is relevant for mitigation, and taxpayer status and proportionality are material in assessing whether a revised penalty is unduly harsh under the statutory penalty framework.
    ManualsService Tax
    Whether the penalty under section 78 of the Finance Act, 1994 can be reduced below the minimum limit...
    Show AI Summary
    Penalty minimums prohibited from reduction: statutory scheme prevents lowering prescribed service tax penalty through discretionary provisions.
    Penalty under section 78 of the Finance Act, 1994 cannot be reduced below the statutory minimum by invoking section 80; a conjoint reading of the provisions shows no discretion to levy or reduce a penalty below the prescribed floor, and appellate bodies and tribunals cannot read such power into the statutory scheme.
    ManualsService Tax
    Whether the penalty under Section 76 of the Finance Act, 1994 can be reduced below the limit prescri...
    Show AI Summary
    Penalty under Section 76 cannot be reduced below the statutory minimum; authority's discretion is confined to the prescribed range.
    Section 76 penalty under the Finance Act, 1994 confines the authority to a legislatively prescribed minimum-to-maximum range; authorities lack power to reduce the penalty below the statutory minimum per day of default, and courts have rejected construing any additional discretion into the provision as that would amount to rewriting the statute.
    Act RulesService Tax
    Whether Service tax paid by back calculations i.e. service tax separately not charged will be covere...
    Show AI Summary
    Service tax deposit obligations do not arise where tax was not invoiced or collected, limiting unjust enrichment claims.
    Where no invoice was raised and no amount was specifically collected as service tax from recipients, the statutory duty to deposit such tax does not arise because there is no collected tax to be held on behalf of the Government, and absence of pass through means the legal condition for invoking unjust enrichment is not satisfied.
    Act RulesService Tax
    Whether assessee is liable to pay collected service tax as per provision of Sec.73A even if his turn...
    Show AI Summary
    Deposit of collected service tax must be remitted even if small provider exempt; penalties apply for non-deposit.
    Section 73A requires that service tax collected from customers be deposited with the Central Government even if the collector avails the small service provider exemption; tribunals have held that collection triggers an obligatory deposit and failure to deposit and to file returns attracts penal action and enforcement for non-compliance.
    ManualsService Tax
    Whether ignorance of law can be a factor for not to revoke extended period of limitation?
    Show AI Summary
    Ignorance of law or illiteracy can undermine findings of willful suppression, affecting the validity of tax demand and penalties.
    Administrative demands and penalties based on alleged willful suppression of taxable services require supporting record evidence and must correspond to allegations in the show cause notice; where the record does not substantiate suppression and the allegation was not made in the notice, the resultant service tax demand and penalties are not sustainable.
    ManualsService Tax
    In what circumstances extended period of limitation is not enforceable? Whether SCN can be issued fo...
    Show AI Summary
    Extended limitation period: not available where assessee had bona fide belief or doubt about service tax liability.
    Extended limitation cannot be invoked where the assessee had a bona fide belief that no service tax was payable, where bona fide doubt existed about chargeability, where the assessee voluntarily approached the department earlier, where the issue is one of legal interpretation creating genuine confusion, or where earlier favorable decisions were subsequently overruled without evidence of suppression.
    Act RulesService Tax
    Whether show cause notice related to period beyond 18 months or 5 years as the case may be, is valid...
    Show AI Summary
    Limitation for recovery of service tax prevents collection for time barred periods but notice remains partly effective.
    A show cause notice that includes periods beyond the statutory limitation does not become wholly invalid; the Department cannot recover tax for time barred periods, and the assessee may raise the limitation defence during proceedings. The same rule applies to notices extending beyond a shorter statutory limitation-the excess period yields no departmental entitlement to recovery but does not vitiate valid allegations within the limitation.
    ManualsService Tax
    Whether it is mandatory to mention specific head / sub head of services in SCN in which demand of se...
    Show AI Summary
    Specific service allegation: tax liability cannot be confirmed unless the show-cause notice specifies the service head.
    A show-cause notice must specifically identify the service head or sub-head relied upon; absent a precise allegation as to the applicable classification, tax liability cannot be confirmed, and alternative classifications suggested by the Commissioner without being pleaded in the notice render any demand unsustainable.

    TMI Notes

    Back

    All TMI Notes

    Showing Results for :
    Reset Filters
      No Records Found

      TMI Notes

      Home› TMI Notes › Bills › News › Category › This
      Back

      All TMI Notes

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Bills

      Filing of statement of donation by donee to cross-check claim of donation by donor

      1 February, 2020

      Contents
      Rules & Regulations
      Plus +
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Budget 2020-21 + FINANCE BILL, 2020

      Filing of statement of donation by donee to cross-check claim of donation by donor

      It may further be mentioned that certain provisions of the Act provide that an exempt entity may accept donations or certain sum for utilisation towards their objects or activities in respect of which the payer, being the donor, gets deduction in computation of his income. At present, there is no reporting obligation by the exempt entity receiving donation/ any sum in respect of such donation/ sum. With the advancement in technology, it is now feasible to standardise the process through which one-to-one matching between what is received by the exempt entity and what is claimed as deduction by the assessee.

      This standardisation may be similar to the provisions relating to the tax collection/ deduction at source, which already exist in the Act. Therefore, the entities receiving donation/ sum may be made to furnish a statement in respect thereof, and to issue a certificate to the donor/ payer and the claim for deduction to the donor/ payer may be allowed on that basis only. In order to ensure proper filing of the statement, levy of a fee and penalty may also be provided in cases where there is failure to furnish the statement.

      Hence, it is proposed to amend relevant provisions of the Act to provide that,-

      (i) similar to exemptions under clauses (1) and (23C), exemption under clause (46) of section 10 shall be allowed to an entity even if it is registered under section 12AA subject to the condition that the registration shall become inoperative. If the entity wishes to make it operative in the future, it will have to file an application and then it would not be entitled for deduction under clause (46) from the date on which the registration becomes operative.

      (ii) the registration under section 12AA would also become inoperative in case of an entity exempt under clause (23C) of section 10 as well, to have uniformity. The condition about making it operative again would also be similar to what is proposed for clause (46) of section 10.

      (iii) an entity approved, registered or notified under clause (23C) of section 10, section 12AA or section 35 of the Act, as the case may be, shall be required to apply for approval or registration or intimate regarding it being approved, as the case may be, and on doing so, the approval, registration or notification in respect of the entity shall be valid for a period not exceeding five previous years at one time calculated from 1st April, 2020.

      (iv) an entity already approved under section 80G shall also be required to apply for approval and on doing so, the approval, registration or notification in respect of the entity shall be valid for a period not exceeding five years at one time.

      (v) application for approval under section 80G shall be made to Principal Commissioner or Commissioner.

      (vi) an entity making fresh application for approval under clause (23C) of section 10, for registration under section 12AA, for approval under section 80G shall be provisionally approved or registered for three years on the basis of application without detailed enquiry even in the cases where activities of the entity are yet to begin and then it has to apply again for approval or registration which, if granted, shall be valid from the date of such provisional registration. The application of registration subsequent to provisional registration should be at least six months prior to expiry of provisional registration or within six months of start of activities, whichever is earlier.

      (vii) the application pending for approval, registration, as the case may be, shall be treated as application in accordance with the new provisions, wherever they are being provided for.

      (viii) deduction under section 80G/ 80GGA to a donor shall be allowed only if a statement is furnished by the donee who shall be required to furnish a statement in respect of donations received and in the event of failure to do so, fee and penalty shall be levied.

      (ix) similar to section 80G of the Act, deduction of cash donation under section 80GGA shall be restricted to ₹ 2,000/- only.

      These amendments will take effect from 1st June, 2020.

      [Clauses 7,9,11,12,17,33,34,61,94,96 & 99]

       

       

      Budget 2020-21 + FINANCE BILL, 2020

      Topics

      ActsIncome Tax
      Next ➔