Special purpose taxing districts are booming in Texas, accounting for more and more of many homeowners' property tax bills.

The Madras High Court held that delay in filing Form 10B required under Section 44AB for the purpose of Section 12A(1)(b) of ...

Madras High Court held that a trust’s legitimate tax exemption cannot be denied merely for delay in filing Form 10B, directing the Assessing Officer to allow benefits under Section ...

Tribunal held that filing of Form 10B is a procedural requirement, not a mandatory condition for exemption under Section 11, allowing relief to a charitable trust despite a four-day delay in uploading ...

The Tribunal condoned an 86-day delay in filing the appeal, accepting the assessee’s unavoidable family issues as a reasonable cause. This confirms that genuine reasons can justify late appeals under ...

Bombay High Court held that delay in filing of Form No. 10 was condoned since activities of trust are genuine and denial of benefit of accumulation u/s. 11(2) due to delay in Form No. 10 would cause ...

ITAT Pune ruled that the late filing of the Form 10B audit report is not fatal to the charitable trust exemption if filed before assessment completion. The court reversed the disallowance of ...

The ITAT sent a tax assessment case back to the CIT(A) for reconsideration, citing the assessee's claim of DIN absence in the assessment order. The appellate authority must now adjudicate on both the ...

Andhra Pradesh High Court set aside a GST order lacking a Document Identification Number, citing Supreme Court and CBIC ...

Tribunal dismissed assessee’s appeal, confirming that opting for Section 115BAA overrides 20% LTCG rate under Section ...

The Gujarat High Court held that the period between the initial refund filing and issuance of a deficiency memo must be excluded when computing the two-year limitation under Section 54 of the CGST ...

The Delhi High Court held that a deficiency memo under Rule 90 of the CGST Rules must be issued within 15 days of filing a refund application. Delay beyond this period entitles taxpayers to interest ...