Neha
15 March 2025 at 21:17
Hi Team,
I have been trying to file for a refund of tax paid by the Bank on the FD interest income. My mother has an annual income of 1 lakh approx and I forgot to fill form 15 G in the AY 2022-23 and could not file for ITR Refund within the deadline. Now, I was trying to file for refund through the ITR portal and I am not able to generate JSON through Excel utility as it says that if the total income is below 2.5 lakh then ITR cannot be filled.
Is there any other way to file for refund? She doesn't have to pay any pending tax, instead get a refund from the Income Tax Department.
Anonymous
21 February 2025 at 14:48
Emergency Health care and Risk allowance for a Veternary Surgeon is Exempted from income tax or not? Please Clarify 🙏
shyam lal
18 February 2025 at 20:25
Can sale proceeds of immovable property be donated /transferred to a NGO account
T.N.REDDY
04 January 2025 at 20:43
Dear Sir,
In one of the WP (Writ of Mandamus) in the High court (Writ Jurisdiction),I have challenged the validity of the Notification- as first ground and the virus in the section of the Act, as second ground. However, on the first ground, there are similar WP’s where in all of them got batched up, nearly 250 + WP’s and heard the matter, and we lost the case. Now, through the common order all the WP’s gets disposed off. Now, the question is as I have made another ground ie. second ground which is challenging the validity of the section, how do I procced regarding that ? Do I have to make again fresh WP on that ground or through IA can it be admitted again ? Clarification please sir.
T.N.REDDY
29 December 2024 at 21:35
Dear Sir, once the decision is rendered in a batch of cases in favour of the assessee, then after that decession, again, i mean subsequent to that decessin, if the similar matters/cases comes to a court ( normally we will call them as covered matters/cases) , then does it get dispossed off by saying the covered matter by the court, or again such nature of cases get batched up to be heard again a fresh, I mean how does this work in the courts ?
T.N.REDDY
25 December 2024 at 15:51
Sir, Whereever, in the provisions of the sections, if it refers to ' under the provisions of this Act' means it restrticts to only that Act, or it applies to all the notifications, GO's, etc, issued under that Act. This is only a acadamic quisition sir. kinldy, clarify.
T.N.REDDY
25 November 2024 at 09:33
Sir, in general, the issuance of pre-SCN, and reply to Pre-SCN and then followed by SCN and reply to such SCN, finally the order gets issued, when I am aggrieved by such order, then I will go on appeal to the higher courts/forums. Now, my question is when I start making the " statement of facts" do I have to narrate the entire facts of Pre-SCN- Reply to that- and then SCN- reply to that - then Order or does it suffice that bringing the brief about the facts while making the EXHIBITS of all the documents of Pre-SCN- reply to that, SCN -Reply to that and then order etc. kinldy advicse
tn reddy
16 November 2024 at 13:33
Dear Sir, I have a case where which was appealed in the first appeals challenging the constitutional validity of the notification issued ie. before the Commissioner Appeals, but I lost the case as the appellate authority has not considered, hence, now can I go directly to the High Court ie. Writ Jurisdiction/Writ Court, while by passing the Tribunal which is supposed to be the next forum to go. kindly advice.
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Gst exemption for charges below ₹7,500 including funds
As per, GST Notification No.12/2017 (Sr.No.77),as per these circulars, GST is applicable only if BOTH conditions are met simultaneously:
1. The society's annual turnover exceeds ₹20 lakhs, and
2. The monthly maintenance charges per member exceeds ₹7500.
Lets consider this QUATERLY Bill charged by our Society:
Maintenance Charges --> 5100
Sinking Fund --> 75
Repairs & Maintenance Fund --> 225
Major Repair Fund --> 255
Others - GST --> 100
Total --> 5755
As per the circulars mentioned above, the TOTAL amount is less than the monthly exemption of 7500/- and hence should be exempted. But the society has come up this theory that the exemption applies to Maintenance charges ie 5100 and not to the other service heads like Sinking funds, Repairs & Maintenance Fund & Major Repair Fund, and hence they are charging us since many years now.
Need clarification on this:
1) Does the exemption under Notification No. 12/2017-Central Tax (Rate), Entry 77(c), which states that services provided by a Residential Welfare Association (RWA) or Co-operative Housing Society are exempt from GST if the monthly contribution per member is below ₹7,500, include charges like Sinking Fund, Repairs & Maintenance Fund, and Major Repair Fund?
2) Or, do these funds (Sinking Fund, Repairs & Maintenance Fund, Major Repair Fund) fall under GST even if the total monthly bill is below ₹7,500?
Please help.