#Section 12A
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1,024 articlesIncome Tax
Income Tax
ITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)
Income Tax
Income Tax
Delay in Form 10AB Not Fatal – ITAT Favors Substantive Justice in U/s 80G Approval
Income Tax
Income Tax
Sec. 12A/80G Rejected by CIT Exemption: Options Under Income Tax Rules 2026
Income Tax
Income Tax
SROs Qualify as Charitable Entities under General Public Utility: Section 2(15) – ITAT Delhi
Income Tax
Income Tax
Sports Training Treated as ‘Education’; Section 12AB & 80G Registration Allowed
Income Tax
Income Tax
Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow
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
Delay in 12AB Filing Condoned as ITAT Mumbai Finds Reasonable Cause & Ignored Plea
Income Tax
Income Tax
Sec 154 Cannot Be Used to Deny Sec 11 Exemption on Form 10B Delay – ITAT Restores Benefit
Income Tax
Income Tax
Temple Authority Assessment Order Set Aside as Ex-Parte Proceedings Denied Proper Opportunity
Income Tax
Income Tax
ITAT Remands 12A & 80G Applications for Fresh Review Over Lack of Adequate Opportunity
Income Tax
Income Tax
Charitable Trust Allowed to Set-off Earlier Years’ Excess Application Against Current Income; Form 9A Not Required
Income Tax
Income Tax
Sec 13(1)(c) Not Attracted for Higher Profit to Related Concerns: Karnataka HC
Income Tax
Income Tax
