Special requirement to prevent repetitive appeals

How to proceed if the assessee asserts that the Supreme Court or the High Court is now debating a similar legal issue.

 

When an assessee contends that a legal issue raised in his case for an assessment year that is currently before the assessing officer or any appellate authority is the same legal issue raised in his case for an additional assessment year that is currently before the High Court on a reference or before the Supreme Court on another reference, he may provide the assessing officer or the appellate authority, as the case may be, with a declaration in the approved manner and verified in the prescribed manner, stating that he will not raise the relevant case's legal issue in an appeal before any appellate authority if the assessing officer or the appellate authority, as the case may be, agrees to apply the final ruling on the question of law in the other case. 

 

You can find a lot of stuff on section 80g.

 

When a declaration required by a subparagraph is provided to an appellate authority, that authority must request a report from the assessing officer regarding the validity of the claim made by the assessee. If the assessing officer requests an opportunity to be heard in the matter, the appellate authority must grant it. If the assessing officer or the appellate authority is convinced that the legal issue raised in the relevant case is the same as the legal issue raised in the other case, he or she may, by written order, accept the assessee's claim. If the assessing officer or the appellate authority is not convinced, he or she may, by written order, reject the claim.

The Assessee shall not be entitled to raise, with respect to the relevant case, such question of law in appeal before any appellate authority, or in an appeal to the Supreme Court or High Court under Sections 260A or 261. Where a claim is admitted under a subparagraph, the assessing officer or, as the case may be, the appellate authority may make an order deciding the relevant case without first awaiting the final determination of the question of law in the other case.

 

The investigating officer or the appellate authority, as the case may be, shall, if required, revise the order referred to in a clause of any sub-section in accordance with such determination after the decision on the legal issue in the other case has become final. An order made according to a subsection is final and cannot be challenged in any appeal, reference, or revision procedure under this Act.

In this section, "appellate authority" refers to the Appellate Tribunal, the Commissioner for Appeals, or the Deputy Director (Appeals). "Case" refers to any procedure under this Act for the assessment of an assessee's total income or for the imposition of any penalties or fines on him.

 

12a registration is compulsory for getting tax exemption for ngos. Here is your content on 80 g.