#Section 12
Log in to FollowSection 12 of Income Tax Act, 1961
Income Tax
Income Tax
Registration of Religious Society Allowed Despite 34-Year Delay: P&H HC
Income Tax
Income Tax
Loose Sheets Without Corroboration Cannot Sustain Capitation Fee Addition: Karnataka HC
Income Tax
Income Tax
Karnataka HC: Capitation Fee Additions Deleted Following Earlier Judgment
Income Tax
Income Tax
Karnataka HC Upholds Section 12A Registration; No Automatic Sections 11–12 Exemption
Income Tax
Income Tax
ITAT Mumbai Allows 12AB Renewal, Quashes Retrospective Cancellation of Charitable Hospital Trust
Income Tax
Income Tax
Section 40 BMA Interest Unsustainable on Disclosed Foreign Source: ITAT Chennai
Income Tax
Income Tax
Charitable Trust’s Pre-Operative Costs Cannot Be Carried Forward: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Allows Section 11 Benefit as Form 9A Was Filed During Assessment
Income Tax
Income Tax
Jaipur ITAT: Section 153(3) Not Applicable to U/s 12AB/80G; CIT(E) Must Allow Records
Income Tax
Income Tax
ITAT Delhi: Section 11/12 Exemption Allowed as BARC Deployment Was Pursuant to Government Policy
Income Tax
Income Tax
ITAT Delhi: Section 11/12 Exemption Allowed as BARC Investment Did Not Violate Section 11(5)
Income Tax
Income Tax
Pune ITAT: Section 11 Exemption Cannot Be Denied for Belated Form 10B Filing
Income Tax
Income Tax
Delhi ITAT: No Express Irrevocability Clause Cannot Deny 12AB/80G Renewal
Income Tax
Income Tax
