Automated CPC Technicality Cannot Defeat Legitimate Section 10AA Exemption Claimed with Belated Form 56F Issue Whether an automated processing centre (CPC) can deny a legitimate deduction under Section 10AA on procedural grounds when the required audit report (Form 56F) was obtained prior to filing the return but uploaded shortly thereafter, and whether the inability of… Read More »
Cancellation order passed on grounds not specified in SCN is invalid and restored registration. Issue Whether a GST registration cancellation order based on non-furnishing of returns is legally sustainable when the preceding Show Cause Notice proposed cancellation solely on grounds of fraud, wilful misstatement, or suppression. Facts Registration Status: The petitioner was a registered taxable… Read More »
Writ Against Appellate Order Unmaintainable When Documents Evaluated and Alternative Remedy Before GSTAT Exists Issue Whether a writ petition under Article 226 challenging an appellate order is maintainable on grounds of natural justice violation when the appellate authority evaluated submitted documents but found them insufficient, and an efficacious statutory remedy before the Appellate Tribunal (GSTAT)… Read More »
Intra-City Transfer of Tax Cases Under Section 127 Requires No Notice or Hearing to Assessee Intra-City Transfer of Tax Cases Under Section 127 Requires No Notice or Hearing to Assessee Issue Whether transfer orders passed under Section 127 moving an assessee’s assessment case between Assessing Officers within the same city require prior notice or an… Read More »
Court Upholds Order Within Limitation and Dismisses Writ Relegating Assessee to Statutory Appeal Issue Issue I (Six-Month SCN Window): Whether the requirement under Section 74 to issue a Show Cause Notice (SCN) at least six months before the final date for passing an Order-in-Original (OIO) is directory or mandatory. Issue II (Natural Justice and Hearing… Read More »
A co-operative credit society is entitled to a deduction on interest earned from depositing its operational surplus funds in banks. Issue Whether a co-operative credit society can claim a statutory tax deduction under Section 80P(2)(a) on interest income earned from parking its operational surplus funds in bank deposits, or if such interest is disallowable because… Read More »
Manual filing of Form 10 does not justify reassessment if already examined during scrutiny. Issue Whether the Revenue department can validly initiate reassessment proceedings under Section 148 to disallow income accumulation solely because Form 10 was filed manually instead of electronically, in a case where the Assessing Officer had already thoroughly examined and accepted the… Read More »
State-governed charitable trust is entitled to exemption as fund transfer for hazard mitigation equipment does not violate section 13. Issue Whether the appellant-trust, formed by the State Government for disaster mitigation, is entitled to tax exemption under Section 11 when its interest income was spent on purchasing high-end hazard mitigation computing equipment in the name… Read More »
Appeal filed within three months of a rectification rejection cannot be dismissed as time-barred. Issue Whether a statutory appeal filed within three months from the rejection of a rectification application can be dismissed as time-barred on a technicality if the appeal memo mistakenly assails the original assessment order rather than the rectification rejection order. Facts… Read More »
Issuing a Second SCN for the Same Assessment Period Violates Prior High Court Remand Directions Issue Whether the Assessing Officer (AO) can legally issue a second Show Cause Notice (SCN) and pass a fresh assessment order for the same financial year after the High Court specifically remanded the matter to adjudicate only the original, first… Read More »