#Section 12
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Income Tax

Income Tax
Rejection of registration u/s. 12A(1)(ac)(iii) without appropriate verifying cannot be sustained
Company Law

Company Law
Delay in filing Restoration Application in Contempt Proceedings condoned by NCLAT
Income Tax

Income Tax
Exemption u/s. 11 admissible to pending assessments post registration u/s. 12AA
Income Tax

Income Tax
Application for registration u/s. 12AB restored to CIT(E) as discrepancies are curable in nature
Custom Duty

Custom Duty
Redetermination of value under Custom without rejecting transaction value cannot be sustained
Income Tax

Income Tax
Non-Commencement of Activities Not a Valid Ground to Deny 12AB Registration
Income Tax

Income Tax
Section 11 Exemption Denied for Microfinance-Focused Entity: Madras HC
Income Tax

Income Tax
ITAT Restores 80G Application to CIT(E) for De-Novo Review, Citing Filing Error
Income Tax

Income Tax
Charitable trust registration remanded for fresh adjudication due to summary rejection
Income Tax

Income Tax
Delay in filing Audit Report in Form 10B due to Covid-19 condoned: Orissa HC
Income Tax

Income Tax
Addition u/s 153A for completed assessments couldn’t be made without incriminating material
Income Tax

Income Tax
Entire exemption u/s. 11 cannot be denied for short charging of rent from trustee: ITAT Nagpur
Income Tax

Income Tax
ITAT Allows Appeal Citing No Change in Facts from Previous Years
Income Tax

Income Tax
