Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
ITAT Grants Registration u/s 12AB, Clarifying That S.13(1)(b) Applies Only at the Assessment Stage
Income Tax
The ITAT granted registration under Section 12AB to a charitable organization, clarifying that Section 131(b) applies only at the assessment stage. This decision provides relief to charitable organizations, ensuring that their registration process is not hindered by premature application of certain assessment provisions. It highlights the importance of differentiating between registration and assessment procedures.
