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Where Assessing Officer Had Conducted Proper Enquiry, Revision Order by Commissioner under Section 263 Invalid: High Court
The Bombay High Court ruled that the Commissioner’s revision order under Section 263 was invalid as the Assessing Officer conducted a proper enquiry regarding the utilisation of accumulated funds by the charitable institution. The Court noted that the Assessing Officer sought detailed information, and the assessee provided sufficient documentation. Merely suggesting that more enquiry should have been conducted did not justify invoking Section 263. The Court also emphasized th
Harshita Joshi and Dohit Muranjan
May 252 min read
Section 12A does not provide for deemed registration if application is not disposed of within six months : HC
The assessee, a public trust, applied for registration under Section 12A of the Income-tax Act, 1961 on February 6, 2006.
Dohit Muranjan
Dec 19, 20242 min read
Registration under section 12AA cannot be denied solely because the trust had not started its charitable activities: HC
Registration under section 12AA cannot be denied solely because the trust had not started its charitable activities: HC
Dohit Muranjan
Aug 26, 20241 min read
CBDT circular not extending the time limit to file final application u/s 80G(5)(iii) of new provisionally registered trusts is violative of the Constitution of India: Madras HC
CBDT circular not extending the time limit to file final application u/s 80G(5)(iii) of new trusts is violative of Constitution of India
Dohit Muranjan
Apr 24, 20242 min read
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