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Section 12A

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Exemption claimed under wrong section cannot be denied

Income Tax : Learn why exemptions claimed under the wrong section in Income Tax Returns can be rectified under Section 154. Explore legal prece...

April 8, 2024 1035 Views 0 comment Print

Dark Side of Provisional Registration U/s 12A and 80G of Income Tax Act, 1961

Income Tax : Discover the challenges faced by NGOs with provisional registration under Sections 12A and 80G of the Income Tax Act, 1961. Explor...

April 8, 2024 1680 Views 0 comment Print

Understanding Section 43B(h) | Impact on MSME Payments

Income Tax : Understand the impact of Section 43B(h) on businesses: Learn about deductions for MSME payments and the importance of timely payme...

April 2, 2024 10404 Views 3 comments Print

Issues of section 12AB Registration to General Public Utility Organisation

Income Tax : Explore the intricacies of Section 12AB registration for General Public Utility (GPU) organizations under the Income Tax Act. Lear...

March 23, 2024 798 Views 0 comment Print

Time to erase Pre-Litigation Mediation?

Corporate Law : Is it time to reconsider pre-litigation mediation? Explore the implications of Section 12A of the Commercial Courts Act, 2015, and...

March 20, 2024 543 Views 0 comment Print


Latest News


Representation on Incorrect/Delay In Submitting Application U/S 12A(1)(ac)

CA, CS, CMA : Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of t...

April 8, 2024 8037 Views 1 comment Print

Request to relax confusion created in new registration regime for charitable organizations

Income Tax : Karnataka State Chartered Accountants Association made a representation on 31.10.2022 to Minister of Finance Smt. Nirmala Sitharam...

November 3, 2022 6936 Views 1 comment Print

Technical Guide on Audit of Charitable Institutions under Section 12A of Income-tax Act, 1961

Income Tax : Technical Guide on Audit of Charitable Institutions under Section 12A of Income-tax Act, 1961 provides guidance on audit of Public...

September 22, 2022 3651 Views 0 comment Print

CAG report on Income Tax Exemptions to Charitable Trusts & Institutions

Income Tax : CAG noticed ineffective monitoring of accumulation of income and its utilization, ineffective monitoring of receipts and utilizati...

August 9, 2022 1398 Views 0 comment Print

How to file Form 10BD – Part-B Details of donors & donation

Income Tax : These instructions are guidelines to help the taxpayers for filling the particulars in CSV template in Part-B Details of donors an...

April 27, 2022 69531 Views 25 comments Print


Latest Judiciary


Denial of  Sections 80G & 12A Registration: Kerala HC directs reconsideration of Application

Income Tax : Kerala High Court overturns rejection of Snehatheeram Charitable Trust's application for 80G certificate under Income Tax Act, 196...

April 12, 2024 327 Views 0 comment Print

CBDT Circular dated 24.05.2023 giving differential treatment to new trust having provisional approval u/s. 80G is unconstitutional: Madras HC

Income Tax : Madras High Court held that CBDT Circular no. 6 of 2023 dated 24.05.2023 giving differential treatment by not extending time for f...

April 10, 2024 2667 Views 0 comment Print

HC Directs CIT (Exemptions) to Expedite Disposal of Delay Condonation Applications

Income Tax : In the case of Centre For Management Development Vs CIT (Exemptions), Kerala HC directs CIT (E) to dispose applications seeking c...

April 9, 2024 270 Views 0 comment Print

ITAT Delhi Restores ICSI vs DCIT Case for Income Tax Exemption Claim Verification

Income Tax : The ITAT Delhi orders a review of the Institute of Company Secretaries of India's income tax exemption claim, sending the matter b...

March 31, 2024 276 Views 0 comment Print

ITAT Delhi Restores Freepathshala’s Section 80G(5) Registration Application

Income Tax : ITAT Delhi overturns CIT(E)'s rejection of Freepathshala's 80G (5) registration application despite a 6-year delay, citing similar...

March 31, 2024 276 Views 0 comment Print


Latest Notifications


CBDT amends rules pertaining to registration, approval & activities of Institutions, trusts & funds

Income Tax : The amendments brought about by Notification No. 45/2023 – Income-Tax (Income-tax (Eleventh Amendment) Rules, 2023) encompas...

June 23, 2023 7761 Views 1 comment Print

CBDT extends last date for filing of Form No.10AB

Income Tax : CBDT extends the last date for filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of th...

March 31, 2022 13734 Views 0 comment Print

CBDT notifies New Income Tax Rules & Forms for Trust & NPOs

Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...

March 26, 2021 125661 Views 1 comment Print

Time allowed for filing of return of income by Trust claiming exemption

Income Tax : Thus, for a trust registered u/s 12AA of the Act to avail the benefit of exemption u/s 11 shall inter-alia file its return of inco...

April 23, 2019 28983 Views 3 comments Print


Latest Posts in Section 12A

Denial of  Sections 80G & 12A Registration: Kerala HC directs reconsideration of Application

April 12, 2024 327 Views 0 comment Print

Kerala High Court overturns rejection of Snehatheeram Charitable Trust’s application for 80G certificate under Income Tax Act, 1961, orders reconsideration. Full judgment analysis.

CBDT Circular dated 24.05.2023 giving differential treatment to new trust having provisional approval u/s. 80G is unconstitutional: Madras HC

April 10, 2024 2667 Views 0 comment Print

Madras High Court held that CBDT Circular no. 6 of 2023 dated 24.05.2023 giving differential treatment by not extending time for filing application to new trust having provisional approval u/s. 80G is violative of Article 14 of the Constitution of India.

HC Directs CIT (Exemptions) to Expedite Disposal of Delay Condonation Applications

April 9, 2024 270 Views 0 comment Print

In the case of Centre For Management Development Vs CIT (Exemptions), Kerala HC directs CIT (E) to dispose applications seeking condonation of delay in filing audit reports expeditiously. 

Representation on Incorrect/Delay In Submitting Application U/S 12A(1)(ac)

April 8, 2024 8037 Views 1 comment Print

Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of the Income Tax Act. Read how Karnataka State Chartered Accountants Association (KSCAA) seeks solutions.

Exemption claimed under wrong section cannot be denied

April 8, 2024 1035 Views 0 comment Print

Learn why exemptions claimed under the wrong section in Income Tax Returns can be rectified under Section 154. Explore legal precedents and guidelines for taxpayers.

Dark Side of Provisional Registration U/s 12A and 80G of Income Tax Act, 1961

April 8, 2024 1680 Views 0 comment Print

Discover the challenges faced by NGOs with provisional registration under Sections 12A and 80G of the Income Tax Act, 1961. Explore a real case study highlighting rejection, scrutiny, and penalties.

Understanding Section 43B(h) | Impact on MSME Payments

April 2, 2024 10404 Views 3 comments Print

Understand the impact of Section 43B(h) on businesses: Learn about deductions for MSME payments and the importance of timely payments to avoid penalties and interest.

ITAT Delhi Restores ICSI vs DCIT Case for Income Tax Exemption Claim Verification

March 31, 2024 276 Views 0 comment Print

The ITAT Delhi orders a review of the Institute of Company Secretaries of India’s income tax exemption claim, sending the matter back for verification by the AO.

ITAT Delhi Restores Freepathshala’s Section 80G(5) Registration Application

March 31, 2024 276 Views 0 comment Print

ITAT Delhi overturns CIT(E)’s rejection of Freepathshala’s 80G (5) registration application despite a 6-year delay, citing similar rulings.

ITAT Quashes Assessment Order for Lack of Property Valuation Report

March 28, 2024 579 Views 0 comment Print

Read the detailed analysis of the ITAT Hyderabad order quashing the assessment for A.Y. 2009-10 due to absence of property valuation report. Learn about the case of Khairunnisa Vs ITO.

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