Anonymous
19 March 2011 at 22:44
Whether a charitable trust or society seeking resitration u/s.12AA of the Incometax Act should invariably possess a registration certificate from the Charity Commissioner/Endowments Commissioner of the State Government? Is it a requirement of law as per the Biharilal Jaiswal judgement of the Hon'ble Supreme Court? What is the impact of the judgement of the Hon'ble AP High Court in the case of New Noble?
Chandrasekhar
19 March 2011 at 22:39
Whether the belated submission of forms in 15J, 15G and 15I before the Commissioner of Income-Tax would attract the provisions of section 40(a)(ia) of the Act? What are the consequences of late filing of such forms before the CIT. Any case laws please.
Chandrasekhar
26 January 2011 at 21:57
Whether the CIT can initiate and levy penalty u/s.271(1)(c) of the Act at the time of concluding the revisionary proceedings u/s.263 of the Act. Whether such action is valid or it is only the assessing officer should levy such penalty? What is the implication of the judgement of the Reliance Petro Products decision of the Supreme Court in this regard?
Anonymous
26 January 2011 at 21:53
If any religious and objectionable objects are deleted by the assessee trust, whether it can be allowed to do so, despite disapproval of the CIT. I understand that even the CIT is not empowered to approve for the deletion of objects of the trust deed. It is only the Civil Court which can entertain such claim under section 92 of C.P.C. Whether 'deletion' of objects would partake the character of 'alteration'? What is the implication of Shakthi Charities decision and Jagadamba Charities decision in such a situation? Whether the assessee can claim for fresh recognition of 80G of the I.T.Act after deletion of objectinable clauses on its own? Please throw some light.
Chandrasekhar
26 December 2010 at 21:48
Sirs, My query is whether the CIT is competent to initiate and levy concealment penalty u/s.271(1)(c) of the Income-Tax during the revisionary proceedings? The Incometax Act empowered the AO, CIT and CIT(A) to levy such concealment penalty. What are the judicial decisions on this area. Pl.share views with supporting case laws. Thank u.
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Revision of seniority with retrospective effect by implementing apex court order
Good Evening. Happy New Year. By virtue of of giving effect to the order of the Apex Court in the case of NR Parmar (2012), the seniority of the officials in the incometax department was reshuffled. While fixing the inter=se seniority between the Direct recruits and promotees, the DRs have been given preference and fixed the seniority from the date of requisition made by the Department to the recruiting agency. The decision is rendered in 2012 and it was not mentioned in the order that it is retrospective, but the seniority in some states got reshuffled w.e.f.1986. My querry is:
(a) The accrued rights of the officials have been taken back by reshuffling the seniority, adversely affecting the promotees. They have not been heard while rendering the judgement. Whether any writ before the SC/HC is possible now, on the ground that thousands of employees are effected and they have not been heard;
(b) Whether any petition before the CAT can be filed challenging the implementation of the Apex Court order by the Department?
(c) Whether a person can simultaneously file the petitions before CAT/SC? What is the time limit?
(d) who are the senior counsels to give opinion to group of employees on service matter at Delhi to appear before the SC.
Kindly suggest.
Thank you.