(1) Where any registered non-profit organisation––(a) fails to maintain books of account under section 347; or(b) fails to get books of account audited under section 348; or(c) fails to furnish its return of income under section 349; or(d) any registered non-profit organisation, carrying out advancement of any other object of general public utility, carries out […]

(1) A registered non-profit organisation or a person referred to in Schedule III (Table: Sl. No. 1) may, for the purpose of section 133(1)(b)(ii), make an application for approval in such form and manner, as prescribed, to the PrincipalCommissioner or Commissioner, subject to the following conditions:––(a) it is not expressed to be for the benefit

In this Part,––(a) “anonymous donation” means any voluntary contribution referred to in section 2(49)(c), where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars, as prescribed;(b) “approval” means an approval under the second proviso to section

(1) Any assessee, aggrieved by any of the following orders of an Assessing Officer (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals) against––(a) an order being an intimation under section 270(1) or 399(1), where the assessee objects to the making of adjustments; or(b) an order under section 270(10) or 271,

Any assessee or any deductor or any collector, aggrieved by any of thefollowing orders, may appeal to the Commissioner (Appeals) against—(a) an order passed by a Joint Commissioner under section 231(4)(b);(b) an order against the assessee where the assessee denies his liability to be assessed under this Act; or(c) an order being an intimation under

(1) Every appeal under this Chapter shall be in such form and verified in such manner, as prescribed.(2) An appeal, referred in sub-section (1), made to the Commissioner Appeals) or to the Joint Commissioner (Appeals), shall be accompanied by a fee of—(a) two hundred and fifty rupees, where the total income of the assessee as computed

(1) The Joint Commissioner (Appeals) or the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the Assessing Officer against whose order the appeal is preferred.(2) The following shall have the right to be heard at the hearing

(1) In disposing of an appeal, the Commissioner (Appeals) or the Joint Commissioner (Appeals), shall have the following powers:— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment;(b) where such appeal is against an order of assessment made under section 271, the Commissioner (Appeals) may set aside

(1) The Central Government shall constitute an Appellate Tribunal consisting of as many Judicial and Accountant Members as it thinks fit, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.(2) Irrespective of anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal

(1) Any assessee, aggrieved by any of the following orders, may appeal to the Appellate Tribunal against such order—(a) an order passed under this Act, by a Commissioner (Appeals) or a joint Commissioner (Appeals);(b) an order passed by a Principal Commissioner or Commissioner under—(i) section 332(7) or (8) or (9), 351(2)(ii) or 354(3); or(ii) section