#Section 12A
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1,024 articlesIncome Tax
Income Tax
Registration U/s 12AB Cannot Be Denied by Sitting in Judgment Over Financial Prudence — ITAT Delhi Restores U/s 12AB Registration
Income Tax
Income Tax
Opening Balance Can’t Be Taxed Again & Corpus Fails Only Where Proof Fails – Revenue Routed
Income Tax
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Charitable Exemption Disallowance Requires Proper Assessment, Not CPC Adjustment ITAT Jodhpur
Income Tax
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Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Delay in Filing Form 10AB Can Be Condoned After Finance Act 2024 Amendment
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Income Tax
Scrutiny Valid Despite Section 12A Rejection; Merits Restored Pending Registration Outcome
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Income Tax
Section 12A/80G Cannot Be Rejected Solely for Lack of Past Activity: ITAT Chandigarh
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ITAT Chandigarh Denied Section 80G Registration on Ground of Religious Activities Set Aside
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Delay in Filing Form 10AB for 12AB Registration Can Be Condoned: ITAT Mumbai
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Income Tax
Charitable Trust Entitled to Indexation Benefit on Capital Gains & Simultaneous Deduction u/s 11(1)(a) and 11(1A)
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Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
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Environmental Trust’s Contractual Receipts Held Charitable: Section 11 Exemption allowed
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Old Trusts Must Get Regular U/s 12A Registration, Not Provisional
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