#Section 12
Log in to FollowSection 12 of Income Tax Act, 1961
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ITAT Mumbai Allows 12AB Renewal, Quashes Retrospective Cancellation of Charitable Hospital Trust
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Section 40 BMA Interest Unsustainable on Disclosed Foreign Source: ITAT Chennai
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Charitable Trust’s Pre-Operative Costs Cannot Be Carried Forward: ITAT Mumbai
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ITAT Mumbai Allows Section 11 Benefit as Form 9A Was Filed During Assessment
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Jaipur ITAT: Section 153(3) Not Applicable to U/s 12AB/80G; CIT(E) Must Allow Records
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ITAT Delhi: Section 11/12 Exemption Allowed as BARC Deployment Was Pursuant to Government Policy
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ITAT Delhi: Section 11/12 Exemption Allowed as BARC Investment Did Not Violate Section 11(5)
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Pune ITAT: Section 11 Exemption Cannot Be Denied for Belated Form 10B Filing
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Delhi ITAT: No Express Irrevocability Clause Cannot Deny 12AB/80G Renewal
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Trade Promotion Body Qualifies as Charitable Institution for Section 12AA Registration: Gujarat HC
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Interest-Free Loans to Charitable Trusts Do Not Deny Sections 11 & 12 Exemption: ITAT Delhi
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Private Specific Trust with Sole Beneficiary Entitled to Individual Slab Rates: Jaipur ITAT
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Investment in BARC Does Not Violate Section 11(5) as It Was Policy-Driven, Not Commercial: ITAT Delhi
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