#Section 12
Log in to FollowSection 12 of Income Tax Act, 1961
Income Tax
Income Tax
SROs Qualify as Charitable Entities under General Public Utility: Section 2(15) – ITAT Delhi
Income Tax
Income Tax
Delay Beyond 365 Days in Filing Form 10B Cannot Be Condoned by CIT Due to CBDT Limit: Bombay HC
Income Tax
Income Tax
Section 11 Exemption Cannot Be Denied Due to Delay in Filing Audit Report: ITAT Mumbai
Income Tax
Income Tax
12AB Registration Cannot Be Denied Solely for Non-Commencement of Activities ITAT Chennai
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
