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Section 12A

Latest Articles


Common Mistakes to Avoid During Online Section 12A Registration

Income Tax : Learn common errors in the Online 12A Registration Process and how NGOs can avoid delays or rejections when applying for tax exemp...

April 10, 2025 426 Views 0 comment Print

How Long Does Online Section 12A Registration Process Take?

Corporate Law : Learn how long the online 12A registration process takes, key steps involved, and factors affecting approval for tax exemption of ...

April 1, 2025 432 Views 0 comment Print

Income Tax Audit Form 10B & 10BB: Recent Changes & Filing Deadlines

Income Tax : Learn about Income Tax Audit Form 10B & 10BB for charitable trusts, recent changes, filing deadlines, and compliance under Section...

April 1, 2025 2295 Views 0 comment Print

Section 12AB(4) lacks authority to Retrospectively cancel 12A registrations: ITAT Pune

Income Tax : Tribunal ruled that Section 12AB(4) does not provide powers to cancel Section 12A registrations, and the notices issued were inval...

February 26, 2025 894 Views 0 comment Print

Budget 2025: Rationalisation of Section 12AB Trust Registration Rules

Income Tax : Budget 2025 proposes amendments to Section 12AB to exclude incomplete applications from specified violations, offering relief to t...

February 2, 2025 1176 Views 0 comment Print


Latest News


Budget 2024: Amendment in Income Tax provisions of Charitable Trusts & Institutions

Income Tax : Learn about the rationalisation of provisions for charitable trusts and institutions under the Income-tax Act, merging two regimes...

July 23, 2024 1515 Views 0 comment Print

Budget 2024: Condonation of Delay for Trusts & Institutions’ Registration Applications

Income Tax : Understand amendments to trust registration timelines under Income-tax Act section 12A. Learn how delays can be condoned by the Co...

July 23, 2024 1542 Views 0 comment Print

Draft Guidance Note on Income-tax Audit Reports under Section 12A/10(23C)

Income Tax : Engage in shaping tax audit guidelines! Direct Taxes Committee invites public comments on the Exposure Draft for Guidance Note on ...

April 29, 2024 3141 Views 0 comment Print

Representation on Incorrect/Delay In Submitting Application U/S 12A(1)(ac)

CA, CS, CMA : Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of t...

April 8, 2024 10320 Views 1 comment Print

Request to relax confusion created in new registration regime for charitable organizations

Income Tax : Karnataka State Chartered Accountants Association made a representation on 31.10.2022 to Minister of Finance Smt. Nirmala Sitharam...

November 3, 2022 7233 Views 1 comment Print


Latest Judiciary


Pharmacy being integral part of dominant object of hospital is eligible for exemption u/s. 11

Income Tax : ITAT Mumbai held that income from pharmacy and chemist division cannot be treated as business income from separate and independent...

May 6, 2025 660 Views 0 comment Print

ITAT Restores Trust Registration Case, Cites Denial of Adequate Opportunity

Income Tax : ITAT Ahmedabad sets aside CIT(E) order rejecting 12A registration, citing denial of adequate opportunity, restores matter for fres...

May 6, 2025 114 Views 0 comment Print

Trust Registration Rejection Set Aside by ITAT Over Caste Limitation Dispute

Income Tax : ITAT Ahmedabad sets aside CIT (Exemption) order rejecting 12A registration, finds trust objects not solely for one caste, directs ...

May 6, 2025 159 Views 0 comment Print

Section 12A Registration Rejection Due to Bye-Law Delay Unjustified: Kerala HC

Income Tax : Kerala High Court sets aside rejection of Thrissur Canine Club's 12A/80G registration, citing same-day amendment approval. Tax dep...

May 5, 2025 99 Views 0 comment Print

ITAT Restores 12A Registration Case to CIT(E) with Cost Imposed for Non-Compliance

Income Tax : ITAT Pune gives final opportunity to CA-led trust for registration after repeated non-compliance; imposes ₹2,500 penalty....

May 5, 2025 78 Views 0 comment Print


Latest Notifications


CBDT notifies amendment to Form No. 10A and Form No. 10AB

Income Tax : The Income Tax Amendment Rules, effective October 1, 2024, revise Form No. 10A and 10AB for registration under sections 12A and 80...

October 15, 2024 2124 Views 0 comment Print

CBDT Extends Deadline for Trusts to Submit Audit Reports in Form 10B/10BB

Income Tax : CBDT extends deadline for trusts and institutions to submit audit reports in Form 10B/10BB until November 10, 2024....

October 7, 2024 14121 Views 0 comment Print

CBDT amends rules pertaining to registration, approval & activities of Institutions, trusts & funds

Income Tax : The amendments brought about by Notification No. 45/2023 – Income-Tax (Income-tax (Eleventh Amendment) Rules, 2023) encompas...

June 23, 2023 10620 Views 1 comment Print

CBDT extends last date for filing of Form No.10AB

Income Tax : CBDT extends the last date for filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of th...

March 31, 2022 14235 Views 0 comment Print

CBDT notifies New Income Tax Rules & Forms for Trust & NPOs

Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...

March 26, 2021 129330 Views 1 comment Print


Tribunal Imposes Cost on assessee for Non-Compliance in Section 12A Appeal

April 15, 2025 2688 Views 0 comment Print

ITAT Pune remands Nirmal Foundation’s 12A registration case, imposing ₹2,500 cost for non-compliance. Case sent back to CIT(E) for final opportunity.

ITAT directs Reassessment of Trust Registration Due to Lack of Hearing Opportunity

April 12, 2025 351 Views 0 comment Print

TAT Ahmedabad restores Seva Samarpan Charitable Trust’s 12A registration rejection, citing lack of opportunity. Orders CIT(E) to review.

ITAT Restores Section 12A Registration as Hearing Opportunity was not provided

April 11, 2025 282 Views 0 comment Print

ITAT Surat overturns CIT(E)’s rejection of Rotary Club’s 12A registration, citing denial of fair hearing opportunity; matter restored for review.

Common Mistakes to Avoid During Online Section 12A Registration

April 10, 2025 426 Views 0 comment Print

Learn common errors in the Online 12A Registration Process and how NGOs can avoid delays or rejections when applying for tax exemption status.

Matter remanded to check whether activity is charitable or General Public Utility

April 9, 2025 195 Views 0 comment Print

ITAT Delhi remanded the matter back to the file of AO to re-consider the activities of assessee trust vis-à-vis its coverage under charitable activities or General Public Utility.

ITAT Quashes Section 12A/80G Rejection for Natural Justice Violation

April 7, 2025 642 Views 0 comment Print

ITAT Ahmedabad overturns 12A and 80G renewal rejections, citing lack of examination by CIT(E) and violation of natural justice.

Rejection of registration application is justified if the assessee fails to provide necessary details

April 5, 2025 171 Views 0 comment Print

ITAT Raipur held that application for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act rightly rejected since assessee, without any justifiable reason, failed to provide requisite details/ documents specifically called by CIT(E).

How Long Does Online Section 12A Registration Process Take?

April 1, 2025 432 Views 0 comment Print

Learn how long the online 12A registration process takes, key steps involved, and factors affecting approval for tax exemption of non-profit organizations in India.

Income Tax Audit Form 10B & 10BB: Recent Changes & Filing Deadlines

April 1, 2025 2295 Views 0 comment Print

Learn about Income Tax Audit Form 10B & 10BB for charitable trusts, recent changes, filing deadlines, and compliance under Sections 11 & 12.

ITAT Dehradun Allows UCADA’s Appeal, Sets Aside Tax Exemption Rejection

April 1, 2025 102 Views 0 comment Print

The ITAT Dehradun directs a fresh review of Uttarakhand Civil Aviation Development Authority’s tax exemption application due to insufficient proof of charitable activities.

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