I. Capital Gain on Surrender of Tenancy Rights Eligible for Section 54F Exemption for New Flat Issue: Whether the surrender of tenancy rights by an assessee in exchange for a new flat (Permanent Alternate Accommodation – PAA) under a redevelopment scheme constitutes a transfer of a capital asset liable for capital gains tax under Section… Read More »
Commissioner (Appeals) Must Adjudicate Jurisdictional Challenge to Reassessment, Even in Best Judgment Cases; Matter Remanded Issue: Whether the Commissioner (Appeals) is obligated to adjudicate a specific jurisdictional challenge to the validity of a reassessment initiated under Section 147 and completed under Section 144 (best judgment assessment), even if he has the power to set aside… Read More »
Trust Ineligible for Section 12AB Registration if Objects are for Benefit of a Particular Religious Community/Caste Issue: Whether a trust whose objects, while appearing charitable, are restricted solely for the benefit of a particular religious community or caste, is eligible for registration under Section 12AB of the Income-tax Act, 1961. Facts: The assessee-trust filed an… Read More »
Denial of Trust Registration for Non-Compliance, Anonymous Donations, and Lack of Proper Books Remanded for Fresh Adjudication with Conditions Issue: Whether the Principal Commissioner was justified in rejecting a trust’s application for regular registration under Section 12AA (now 12AB) of the Income-tax Act, 1961, solely on grounds of non-maintenance of proper books of account, non-filing… Read More »
I. Retrospective Cancellation of Educational Institution Approval Under Section 10(23C)(vi) Invalid for Pre-2022 Violations Issue: Whether the amendments introduced to Section 10(23C) of the Income-tax Act, 1961, through the Finance Act, 2022, which came into effect from April 1, 2022, can be applied retrospectively to cancel the approval of an educational institution under Section 10(23C)(vi)… Read More »
Barring of GST Return on expiry of three years Jun 7th, 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three years… Read More »
IMPORTANT GST CASE LAWS 05.06.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act N/A Circular The Delhi Government has issued a circular stating that the Sales Tax Bar Association will observe a summer break from 02/06/2025 to 30/06/2025. During this period, no ex-parte orders will be passed due to non-appearance of Counsel/Advocates. Officers are… Read More »
GOVT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN I.P. ESTATE, NEW DELHI-110002 7 (Law & Judicial Branch) CIRCULAR Circular No. L&J/MISC/T&T/2024-25/285-86, Dated 03-06-2025 Sub: Summer break from 02/06/2025 to 30/06/2025 Dated: 03-06-25 As an annual feature, the Sales Tax Bar Association will observe summer break w.e.f. 02/06/2025 to 30/06/2025. Accordingly, it… Read More »
Retrospective GST Registration Cancellation Modified to Prospective Effect, Portal Access Granted for Compliance Issue: Whether the retrospective cancellation of an assessee’s GST registration from July 1, 2017, due to non-filing of returns for an old business, is valid, especially when the assessee was unaware of the retrospective nature of the cancellation, and if the authorities… Read More »
I. Demand Order Set Aside: SCN Uploaded to Wrong Portal Tab Denied Assessee Opportunity of Hearing Issue: Whether a show cause notice (SCN) and a consequent demand order are valid if the SCN and subsequent reminders were uploaded on a “wrong tab” of the GST portal (“Additional Notices Tab”), preventing the assessee from having knowledge… Read More »