For want of registration u/s 12A society was forced to pay tax for the A.Y.2022-2023 & 2023-2024 and 12A registration was given for Rs.2024-2025. Whereas, as per circular no.6/2023, dt:24/05/2023 exemption could be claimed for A.Y.2022-23 onwards if form 10A is not yet submitted is it possible to submit again application for 12A Registration for the A.Y.2022-2023 & 2023-2024.

Sir,
Our two employees PAN is inoperative due non linking with aadhar. Salary paid to them for FY 23-24 was Rs.573201 & 527315. They opted new tax regime. So no tax had been deducted. TDS return filled and return processed with defaults. Justification report shows short deduction of TDS Rs. 99640 & Rs.90463.
Does provision of Sec 206AA applicable as the employee is not liable to pay tax.
Pls reply what to do.

Sir,
Two of our employees PAN was not linked with aadhar. Their salary RS.473501 & 427532. I have not deducted Tax as salary is not taxable. I have uploaded TDS return 24Q and choose new Tax regime.
Mt TDS return processed with defaults. After downloading Justification report I found that short deduction Rs.79700 & 70506 was mentioned for Inoperative PAN.
Both the employees are not taxable then why short deduction was mentioned in justification report.
Pls answer.

the purchaser bring Tea and sugar for office kitchen use for staff as well as directors tea.
what will be the journal entry under mention expenses head?

An individual & his spouse purchased a flat in joint names while they were employed and were resident in India. Thereafter they both went abroad and become subsequently NRIs. But flat in India is still lying closed and is not rented out and is in self possession only and they are not earning any rent etc as it is not let out . There is no loan and no interest liability . Hence following queries:-

1. Are they still required to fill schedule of " Income from House property " in their respective ITRs when income of house property is NIL. OR they are really not required to fill schedule at all , as there is only one property and is in self possession only. ?

2 Are both of them required to show same flat in their individual returns ( as there is only one flat ). as the flat is in their joint names as " co-owners " ,??

3. Is it compulsory to fill schedule of " Income of house property " even if there is one property and that too in self possession and with "NIL" income therefrom.???

4 Will there be any issue foreseen when they will sell this flat some time in future but are not filling schedule of " Income from House Property" of present years when they are still owners.????

Pls guide on above four points assuming that there is no loan interest to be paid .

As per Sec 44AB, limit of 1 crore has increased to 10 crores if cash receipts/ payments do not exceed 5% of turnover. Does this apply to a Partnership Firm ?
Suppose a partnership firm is having a turnover of 5 crores and cash receipts/ payments are below 5% of turnover. Thus, this partnership firm will not be liable to Tax Audit for AY 24-25, correct ?

How to best handle after receiving 143(2) in case of excess deductions claimed to avoid penalty. Please let me know. Thanks.

Do I need to submit an affidavit accepting the error..

Please tell me based on any supporting case law/notification that TCS will be applicable on sale of Dolochar/Dolachar/Coalchar or not?

Dear Sir ,
I have following query with respect of Fixed Assets. Firstly whether the following items classified as fixed assets.
if yes then what shold be the group of these items:-

Welding Machine
Welding Rod
Steam Vaccum Cleaner
Steam machine
Electric Angle Grinder
ANGLE GRINDER
Straight Grinder
Randha Machine
Randha
Randha
Electric Router
Electric Router
Electric Planner
CUTTER
Marble Cutter
Welding Cutting Machine
Marble Cutter
Heat Gun
Drill
Impact Drill
Drill
Cordless Drill
Hammer
Hammer Drill
JIGSAW
JIGSAW
Jigsaw
Carbid stone
CIRCULAR SAW
Goti Pana Tools
Carbite Bits
Finishing
Cutting Blade
Jamur
Chaursi
Stone
Blade

Board Wire
Carbite Drill Bits (Metal)
Flat Wood Bit
Hammer
Ari
Tri-square
Screw Drive





Chisel

Basuli
TCT Hole Saw
Tikora
File
Shikanja Tool
Rinch
water Level
Spanner Set 
Scissor
Carving wood tools
Carving metal tools
Inch Tap
P Band
Crane
Girder
Chain Pulley
sublimation printer
Multi Angle magnets
hex professinal drive box spanner
laser measuring tape with ruler 3
Floor fans
Exhausted Fans
Air Conditioner
Bulb
System
Laptop
board wire
Extension Board
CCTV Camera
Washing Machine
Old refreigrator
One Plus 11R 5G
Wifi Extenders
wifi dongal
Led Tv
Monitor
LED21 32 Moto Tablet
multi angle magnets
ferrite magnets
thermo camera
Led Panel lights and core wire
h tex mini magnetic spirit
Drafting Table
Air Compressor

Dear Experts,
In FY 22-23 my company purchased goods from 5-6 suppliers and claimed GST in the respective months. But, in the same year the company detected a scam in the purchase department. So, we refunded the GST through cash of some suspicious parties, but after investigation in FY 24-25 we found that some parties were genuine. Can we get GST refund in FY 2024-25? Please help me as the amount is very huge
If yes, please provide me supporting evidence like judgement, circular, section etc.