#Section 12A
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1,106 articlesIncome Tax
Income Tax
Failure to attach audited accounts with Form 10B: ITAT Allows Exemption Claim
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Audit Alone Not Enough for Section 11 Claim – ITAT Restores Matter for Evidence Verification
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CSR Trust Denied Registration Wrongly: ITAT Directs Grant of 12AB & 80G Approval
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Section 12AB Registration Cannot Be Denied for Non-Commencement of Activities: ITAT Chennai
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ITAT Pune Allowed Exemption Despite Delay in Form 10/10B Filing
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ITAT Remands Case as 12A and 80G Registration Denied Without Fair Opportunity
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ITAT Pune: Interest on Bank Deposits Not Covered by Mutuality; Only Proportionate Expenses Allowed
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Procedural Lapse Cannot Deny U/s 12A Registration: ITAT Pune
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No Sections 12AB and 80G denial if No Evidence of Community Bias or Non-Genuine Activities
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Registration u/s. 12AB cannot be rejected without examining incidental nature of receipts: Matter restored
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Late Form 10B Filing Not Fatal—ITAT Allows Exemption if Audit Report Filed Before Processing
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Fresh U/s 12AB Application Cannot Be Rejected Due to Earlier Denial – ITAT Restores Matter for Reconsideration
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ITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)
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