Receipt of sponsorship fees for organizing sports tournaments does not render a trust commercial under Section 12AB.

By | September 22, 2026
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Receipt of sponsorship fees for organizing sports tournaments does not render a trust commercial under Section 12AB. Issue Whether receiving substantial sponsorship receipts and entry fees for conducting professional golf tournaments converts a non-profit sports association’s genuine charitable activities into commercial operations, justifying the rejection of registration renewal under Section 12AB and approval under Section… Read More »

CIT(E) Must Confine Section 12AB Enquiry to Genuineness of Activities and Grant Final Registration for Commenced Objects

By | September 22, 2026
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CIT(E) Must Confine Section 12AB Enquiry to Genuineness of Activities and Grant Final Registration for Commenced Objects Issue Whether the Commissioner of Income Tax (Exemptions) can reject an application for final registration under section 12AB by questioning the mode of donations or examining income assessment, when the trust has already commenced activities towards its charitable… Read More »

Pending Section 12AB Registration Proceedings Do Not Render Statutory Appeal Against Section 143(1) Intimation Denying Exemption Infructuous

By | September 22, 2026
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Pending Section 12AB Registration Proceedings Do Not Render Statutory Appeal Against Section 143(1) Intimation Denying Exemption Infructuous Issue Whether an appeal before the CIT(A) against an intimation under Section 143(1) denying Section 11 exemption becomes infructuous merely because registration proceedings under Section 12AB are pending before the CIT(E), and whether the matter requires restoration to… Read More »

Mere Payment by Indian Resident Does Not Create Taxable Income for Non-Resident Absent Territorial Nexus

By | September 22, 2026
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Mere Payment by Indian Resident Does Not Create Taxable Income for Non-Resident Absent Territorial Nexus Issue Whether payment by an Indian resident to a non-resident ipso facto constitutes income accruing or arising in India under Section 9, absent a territorial nexus. Whether the Authority for Advance Rulings (AAR) exceeded its jurisdiction by declining to rule… Read More »

GST CASE LAW 19.09.2026

By | September 21, 2026
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GST CASE LAW 19.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 26 Sanchit Seth v. Commissioner of CGST and Central Excise Arrest for alleged clandestine manufacture and cess evasion is unlawful when mandatory procedural safeguards under the Bharatiya Nagarik Suraksha Sanhita (BNSS)—such as proper arrest memo, timing consistency, family intimation, right to… Read More »

Parallel BNS Prosecution and Cognizance Set Aside as Special GST Statute Overrides General Penal Provisions

By | September 21, 2026
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Parallel BNS Prosecution and Cognizance Set Aside as Special GST Statute Overrides General Penal Provisions Issue Whether parallel criminal prosecution, charge sheet, and cognizance under the general penal law (Bharatiya Nyaya Sanhita, 2023 / BNS) can continue for alleged fake Input Tax Credit (ITC) when proceedings and prosecution mechanisms under the special enactment (GST Act)… Read More »