#Section 12A
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1,105 articlesIncome Tax
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CIT(E) Cannot Reject 12AB Registration Merely Because Trust Is Religious: Bangalore ITAT
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SC Allows Deduction of Grants as They Were Part of Statutory Business Activity
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Fire Safety Certificate Not Mandatory for U/s 12AB Registration – ITAT Restores Charitable Trust’s Approval Matter
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ITAT Deletes Section 68 Addition Since Opening Loan Balances Cannot Be Taxed Again
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Subsequent 12AA Registration Saves Trust: ITAT Treats Corpus Donation as Capital Receipt, Deletes Tax Addition
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ITAT Sets Aside CIT(A) Order for Ignoring Bombay HC Interim Relief on Section 10(23C) Exemption Claim
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Delayed Form 10B Filing Not Enough to Deny Section 11 Exemption Exemption
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ITAT Grants Section 12AB Registration as Missing PAN Details Cannot Make Small Donations Non-Genuine
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Fee-Based Receipts Cannot Defeat Charitable Status for Environmental Activities: ITAT Delhi
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Bombay HC Condones 430-Day Delay in Filing Form 10 for Section 11 Exemption
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Charging Fees for Environmental Education Doesn’t Destroy Charity: Delhi ITAT Grants 12A Registration
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Delay in Form 10 Can’t Defeat Charity: ITAT Revives ₹1.28 Crore Section 11(2) Accumulation Claim
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ITAT Upholds Section 12AB Rejection as Trust Deed Allowed Benefits Outside India
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