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Denial of trust registration is remanded for fresh adjudication, as the Commissioner failed to prove non-charitable objectives

By | June 1, 2025
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Denial of trust registration is remanded for fresh adjudication, as the Commissioner failed to prove non-charitable objectives or non-genuine activities, despite financial discrepancies. Issue: Whether the Commissioner (Exemptions) is justified in denying registration to a charitable trust under Section 12AB of the Income-tax Act, 1961, solely based on the financial statement not showing costs incurred… Read More »

Delay of 33 days in filing appeal against 12AB/80G order condoned due to assessee’s limited staff, infrequent email checks, and delayed notification by CA.

By | June 1, 2025
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I. Delay of 33 days in filing appeal against 12AB/80G order condoned due to assessee’s limited staff, infrequent email checks, and delayed notification by CA. II. Rejection of 12AB registration application reversed and remanded, allowing assessee to cure non-compliance (trust deed, Form 10AB, state registration, activity genuineness). I. Condonation of Delay in Filing Appeal Against… Read More »

Exemption under Section 10(23C)(iiiad) cannot be denied solely for belated return filing

By | June 1, 2025
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Exemption under Section 10(23C)(iiiad) cannot be denied solely for belated return filing, especially when aggregate receipts are below the specified limit. Issue: Whether an educational institution can be denied exemption under Section 10(23C)(iiiad) of the Income-tax Act, 1961, solely on the ground that its return of income was filed belatedly under Section 148 (reassessment proceedings)… Read More »

IMPORTANT GST CASE LAW 30.05.25

By | June 1, 2025
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IMPORTANT  GST  CASE LAW 30.05.25 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 2 (IGST Act) Columbia Sportswear India Sourcing (P.) ltd. v. Union of India Services provided by petitioner as an independent service provider, not an ‘intermediary’; qualifies as ‘export of services’. Click Here Integrated Goods and Services Tax Act, 2017 16 (CGST… Read More »

GST demand order set aside due to improper SCN upload and denied personal hearing

By | June 1, 2025
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I. GST demand order set aside due to improper SCN upload and denied personal hearing, even if portal issue was later rectified. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to SCN Upload in Wrong Portal Tab and Denied Personal Hearing. Issue: Whether… Read More »

Writ petition against GST demand order is dismissed as assessee failed to avail personal hearing opportunity;

By | June 1, 2025
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I. Writ petition against GST demand order is dismissed as assessee failed to avail personal hearing opportunity; appeal is the proper remedy. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Not Subject to Writ Intervention When Personal Hearing Opportunity Was Granted But Not Availed. Issue: Whether… Read More »

GST demand order set aside and remanded because it was cryptic, template-based, and failed to consider the petitioner’s reply to the SCN.

By | June 1, 2025
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GST demand order set aside and remanded because it was cryptic, template-based, and failed to consider the petitioner’s reply to the SCN. Issue: Whether a GST adjudication order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), confirming a demand, is valid if it is “cryptic” and “template-based,”… Read More »

GST orders quashed and remanded due to SCN upload in wrong tab and denied hearing, as opportunity of hearing

By | June 1, 2025
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GST orders quashed and remanded due to SCN upload in wrong tab and denied hearing, as opportunity of hearing and proper notice service are mandatory. Issue: Whether an assessment order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), and a subsequent appellate order upholding it, are valid… Read More »

GST demand order is not subject to writ interference if the assessee was granted a personal hearing opportunity but failed to avail it; appeal is the proper remedy.

By | June 1, 2025
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I. GST demand order is not subject to writ interference if the assessee was granted a personal hearing opportunity but failed to avail it; appeal is the proper remedy. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Not Subject to Writ Intervention When Personal Hearing Opportunity… Read More »

GST demand order set aside due to non-service of SCN on a taxpayer with cancelled registration, denying reply and hearing.

By | June 1, 2025
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I. GST demand order set aside due to non-service of SCN on a taxpayer with cancelled registration, denying reply and hearing. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to Non-Service of SCN on Taxpayer with Cancelled Registration. Issue: Whether a GST demand… Read More »