#Section 12A
Log in to FollowEvery article filed under the “Section 12A” tag — analysis, news and updates.
1,024 articlesIncome Tax
Income Tax
Bona Fide Error in Section 12A Form Insufficient to Deny Registration: ITAT Ahmedabad
Income Tax
Income Tax
12A Registration Cannot Be Rejected Solely for Wrong Clause Selection in Form 10AB: ITAT Nagpur
Income Tax
Income Tax
CIT(E) Cannot Suspend Tax Benefits Based on Possible Future Litigation Outcome: ITAT Mumbai
Income Tax
Income Tax
CIT(E) Cannot Reject 12AB Registration Merely Because Trust Is Religious: Bangalore ITAT
Income Tax
Income Tax
SC Allows Deduction of Grants as They Were Part of Statutory Business Activity
Income Tax
Income Tax
Fire Safety Certificate Not Mandatory for U/s 12AB Registration – ITAT Restores Charitable Trust’s Approval Matter
Income Tax
Income Tax
ITAT Deletes Section 68 Addition Since Opening Loan Balances Cannot Be Taxed Again
Income Tax
Income Tax
Subsequent 12AA Registration Saves Trust: ITAT Treats Corpus Donation as Capital Receipt, Deletes Tax Addition
Income Tax
Income Tax
ITAT Sets Aside CIT(A) Order for Ignoring Bombay HC Interim Relief on Section 10(23C) Exemption Claim
Income Tax
Income Tax
Delayed Form 10B Filing Not Enough to Deny Section 11 Exemption Exemption
Income Tax
Income Tax
ITAT Grants Section 12AB Registration as Missing PAN Details Cannot Make Small Donations Non-Genuine
Income Tax
Income Tax
Fee-Based Receipts Cannot Defeat Charitable Status for Environmental Activities: ITAT Delhi
Income Tax
Income Tax
Bombay HC Condones 430-Day Delay in Filing Form 10 for Section 11 Exemption
Income Tax
Income Tax
