S. 12AA : Procedure for registration –Trust or institution-Natural justice – If the CIT( E ) is not satisfied with the documents supplied with by the assessee , adequate opportunity must be given before rejection of application – Matter remanded [ S. 80G ]
S. 11 : Property held for charitable purposes – Not filing of Form No .10B along with the return – Denial of exemption is not justified . [ S. 154 ]
S. 271C : Penalty – Failure to deduct at source – Notice issued nine years after the end of the relevant financial year – Barred by limitation – Order was quashed .[ S. 274, 275 (1)( c), Art , 226 ]
S.270AA: Immunity from imposition of penalty ,etc-Order passed without giving an opportunity of hearing – Matter was remanded back to consider the application of the assessee. [ S. 270A , 270AA(4), Art , 226 .]
S. 250 : Appeal – Commissioner (Appeals) – National Faceless Appeal Centre ( NFAC) -Ex-parte order – -Non -filing of grounds of appeal at the time of filing of Form No 35 – Dismissing the appeal without considering the submissions filed by the assessee – Order was set aside . [ S. 251 , Art , 226 ]
S.241A: Refunds- Withholding of refund in certain cases – Intimation order was passed – Order withholding refund was set aside and the Revenue was directed to conduct a de novo exercise as per provision of section 241A of the Act . [ Art , 226 ]
S. 197 : Deduction at source – Certificate for lower rate Binding judgement of Supreme Court – Pendency of review – Assessing Officer is bound to follow the judgement – Order has to be passed due application of mind- DTAA -India – Denmark .[S. 9(1)(vi), 195 , Art, 13(3) Art. 226 ]
S. 194A : Deduction at source – Interest other than interest on securities – Delay in payment of interest – Tax was deducted out of gross amount of interest without spreading over the period of delay – Not justified- Directed to refund the TDS deducted . [S. 2(28A),2(28B), Motor Vehicles Act, 1988 , S.168, 173, Art , 226 ]
S. 179 : Private company – Liability of directors -Recovery proceedings- Gross neglect , misfeasance or breach of duty -Not proved – Order of the Assessing Officer and order rejecting the revision application was quashed . [ S. 264, Art , 226 ]
S. 153D : Assessment – Search – Approval – Order passed without obtaining the prior approval is bad in law . [ S. 132 ,153A, 153B]