SC reinforces the principle that while granting registration, focus should be on proposed charitable activities and not past activities:
Re-assessment notice issued to a ‘Non-Existing Entity’ is a substantive violation and not merely a procedural one, as adverted to in Section 292B of the Income Tax Act, 1961.
GST payable at year-end cannot be disallowed under section 43B if it was never claimed as an expense: Delhi ITAT