#Section 12
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Income Tax
Income Tax
Prior exemption claims under Sections 11 & 12 cannot justify denial of 80G approval
Income Tax
Income Tax
No Irrevocability Clause Required for Sec 12AB Registration – Bombay HC Quashes Rejection of Trust Registration
Income Tax
Income Tax
Form 10B Delay Condoned – Exemption U/s 11 Cannot Be Denied for Procedural Lapse
Income Tax
Income Tax
Delay in Form 10B Filing Cannot Alone Justify Denial of Charitable Exemption: ITAT Hyderabad
Income Tax
Income Tax
Form 10B Delay Cannot Defeat Charitable Exemption When Report Filed Before Processing
Income Tax
Income Tax
ITAT Chennai: Ad-hoc Disallowance of Expenses Not Permissible Without Pointing Specific Defects in Books
Income Tax
Income Tax
Delay in Filing Form 9A & Return Should Be Considered for Condonation; Matter Remanded for Fresh Examination
Income Tax
Income Tax
Ex-Parte Assessment Reopened After Trust Produced Registration and Supporting Documents in Appeal
Income Tax
Income Tax
Trust Registration Rejection Set Aside Because Technical Error in Application Is Not Valid Ground
Income Tax
Income Tax
ITAT Allows Charitable Trust Relief Because Sub-Grant to Foreign University Was a Tied-Up Project Grant
Income Tax
Income Tax
Section 80G Approval Cannot Be Denied Merely Because Trust Has Fee Receipts or Surplus – ITAT Directs CIT(E) to Grant Approval
Income Tax
Income Tax
Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur
Income Tax
Income Tax
Delay of 50 Days in Filing Form 10B Condoned as Genuine Hardship Was Shown: Bombay HC
Income Tax
Income Tax
