Renewal of registration u/s 12AB refused to a women's golf promotion body - Charitable character of sports-promotion activities - Sponsorship receipts and commercial activity - Scope of renewal of charitable registration - Approval for donations consequent upon charitable registration Charitable character of sports-promotion activities - Sponsorship receipts and commercial activity - Renewal of charitable registration u/s12AB for a women's golf promotion association receiving sponsors... ... ...

Arm's length corporate guarantee commission - Commercial bank guarantees as comparables Arm's length corporate guarantee fee payable by the associated enterprise - HELD THAT: - The Tribunal found that the guarantee continued on unchanged facts and that the Revenue had neither controverted the assessee's submission nor produced new material. Applying the consistent view in the assessee's earlier case for AY 2013-14 [2024 (1) TMI 106 - ITAT CHENNAI] commercial bank guarantee rat... ... ...

Penalty u/s 270A - misreporting of income on deduction claimed for political donation u/s 80GGC - Immunity from penalty for under-reporting of income - claim was withdrawn by the Assessee only after receipt of notice u/s 148 HELD THAT: - The controversy was held covered by the co-ordinate Bench decision in Hiro Mulchand Tanwani [2026 (6) TMI 214 - ITAT AHMEDABAD] which held that a deduction claim transparently made in the return does not, merely because it is disallowed, establish misreportin... ... ...

Unexplained expenditure - recorded business purchases - Taxation of unexplained expenditure Addition for alleged bogus purchases u/s 69C and consequential taxation u/s 115BBE - HELD THAT: - Section 69C could not sustain the addition where the assessee's books of account had neither been rejected nor found incorrect or incomplete. The sales were accepted and only the purchases were doubted; further, the turnover fell within section 44AD, under which maintenance of books was not necessary. ... ... ...

Compensation for relinquishment of contractual pre-emptive right to purchase shares - revenue receipt or a non-taxable capital receipt - Negative covenants Taxability of compensation received for relinquishing the contractual right of first offer to purchase shares and withdrawing the legal notice - HELD THAT: - The payment was made in settlement of the appellants' challenge to the acquisition and for surrender of their contractual right of first purchase. While a post-amendment non-compe... ... ...

Validity of reassessment proceedings - Sanction for reassessment notice under the old regime - Specified authority under section 151 Validity of the reassessment notice issued for Assessment Year 2015-16 after sanction by the Principal Commissioner instead of the Joint Commissioner - HELD THAT: - Hon'ble Supreme Court in the case of Union of India Vs. Rajeev Bansal [2024 (10) TMI 264 - SUPREME COURT (LB)] has clearly held that in a case like present one, the specified authority to grant sanct... ... ...

Compounding charges for delayed application - Service of prosecution complaint and fairness in compounding Reckoning of the period for enhanced compounding charges where the prosecution complaint was served on the accused after its filing - HELD THAT: - The 2024 Guidelines applied to pending compounding applications and required service of the prosecution complaint within 15 days to facilitate a prompt application. That requirement was intrinsically connected with fairness in the compounding ... ... ...

Electronic service of GST notices - Taxpayer's obligation to monitor GST portal Validity of service of notices and assessment orders uploaded on the taxpayer's web-portal profile, where non-participation was attributed to the failure of the engaged lawyer - HELD THAT: - Notices and communications under the CGST Act were made available through the departmental web portal accessible through the taxpayer's profile. Execution of a vakalathnama did not relieve the petitioner of the res... ... ...

Statutory appellate limitation under GST law Statutory appellate limitation under GST law - Availability of statutory appellate remedy against a GST demand order after expiry of the maximum condonable period for filing the appeal. - HELD THAT: - The Court held that, after expiry of the prescribed appeal period and the further condonable period, the Appellate Authority has no power or jurisdiction under the Act to condone delay in filing an appeal. In the circumstances and as agreed, the petit... ... ...

Revocation of cancelled GST registration - Non-filing of GST monthly returns - HELD THAT: - Having regard to the submissions and the undisputed availability of similar directions in comparable circumstances, the Court directed the petitioner to apply for revocation, furnish proposed draft returns, and deposit the taxes due. The registering authority was directed to receive the tax payment, consider the revocation application within the stipulated period, and permit manual filing if online filing... ... ...

Condonation of delay in GST appeal - Statutory limitation for GST appeals - Condonation of delay in filing an appeal against GST demand for alleged wrongful availment of input tax credit, where the stated circumstances preventing timely filing were beyond the petitioner's control HELD THAT: - Though the appellate authority was bound by the statutory limitation under section 107 of the RGST/CGST Act, the Court found that non-adjudication of the appeal on merits, in the circumstances stated... ... ...

Composite assessment order for multiple tax periods - Validity of a composite assessment order imposing penalty for more than one tax period HELD THAT: - A single composite assessment order cannot be passed for more than one tax period. Such an order affects the registered person's statutory benefits and appellate remedy for the individual periods. The impugned order, having covered three distinct tax periods, was therefore unsustainable. [Paras 7, 8] The composite assessment order was... ... ...

Exclusion of time spent in rectification proceedings for appellate limitation - Limitation for appeal against the adjudication order where the assessee pursued an application for rectification - HELD THAT: - The time spent in prosecuting the rectification application was required to be excluded in computing the period for filing the statutory appeal. Once that period was excluded, the appeal was within time. [Paras 4] The dismissal of the appeal as time-barred was quashed and the appeal was r... ... ...

Limitation for GST appeals Limitation for GST appeals - Merits adjudication of GST appeal - Restoration of the GST appeal dismissed as time-barred for adjudication on merits. - HELD THAT: - In view of the petitioner's request for a decision on merits and the respondents' submission that the appeal would be decided on merits if so directed, the Court set aside the appellate order dismissing the appeal on limitation. The appellate authority was directed to provide the complete documents sought ... ... ...

Dismissal of GST appeal for non-prosecution - Merits-based and reasoned appellate adjudication Statutory appeal against rejection of a GST refund application dismissed for the appellant's non-appearance-requirement of adjudication on merits and a reasoned appellate order - HELD THAT: - The appellate authority was required to decide the appeal on merits in accordance with law; dismissal for non-prosecution merely because the appellant was absent was not permissible. The impugned order also... ... ...

Adjudication order ignoring prior appellate order Adjudication order ignoring prior appellate order - Consequential recovery notice - Validity of a subsequent adjudication order for FY 2017-18 passed without reference to an earlier order that had culminated in an appellate order. - HELD THAT: - The Court found that the subsequent order under section 74 had been passed without reference to the earlier adjudication order. Since the earlier order had culminated in the appellate authority's order... ... ...

GST exemption for charitable activities involving preservation of environment - Invocation of extended demand for fraud or wilful suppression GST exemption for charitable activities involving preservation of environment - Effluent and waste treatment services - Availability of GST exemption to a section 12AA-registered entity undertaking effluent and waste treatment activities held to constitute preservation of environment - HELD THAT: - We do not find any malice intent or any deliberate inte... ... ...

Mandatory personal hearing in GST adjudication - Validity of GST adjudication concerning cancellation of e-way bills without notification of a specific date, time and venue for personal hearing HELD THAT: - Section 75(4) obliges the proper officer to afford a personal hearing whenever an adverse order is contemplated, irrespective of whether the person chargeable with tax has sought it. The record did not demonstrate that any specific date, time and venue of hearing had been notified before t... ... ...

Cancellation of GST registration for non-filing of returns - Restoration of GST registration subject to compliance HELD THAT: - The Court found that cancellation was founded on non-filing of returns and not on any allegation of adoption of a dubious process to evade tax. Suspension or revocation of registration would prevent the petitioner from conducting business and raising invoices, thereby adversely affecting recovery of tax; moreover, final tax liability could not be determined without f... ... ...

Alternative statutory remedy against GST adjudication - Exercise of writ jurisdiction in disputed factual matters Maintainability of a writ challenge to a GST determination under the provision concerning fraud, wilful misrepresentation and suppression, where the objections raised involved disputed factual questions - HELD THAT: - The objections concerning signatures on the pre-show-cause and show-cause documents, the form of the show-cause notices, consideration of the reply, and the authorit... ... ...