#Section 12A
Log in to FollowEvery article filed under the “Section 12A” tag — analysis, news and updates.
1,105 articlesIncome Tax
Income Tax
Denial of U/s 80G Approval to Educational Trust Held Unjustified – ITAT Directs CIT(E) to Grant Approval
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ITAT Allows Charitable Trust Relief Because Sub-Grant to Foreign University Was a Tied-Up Project Grant
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Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur
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Delay of 50 Days in Filing Form 10B Condoned as Genuine Hardship Was Shown: Bombay HC
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Tribunal Cannot Direct 12AB Registration as Genuineness of Trust Activities Was Not Verified: Delhi HC
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Appeal Rejected as Not Maintainable Because Filed Before Incorrect ITAT Bench
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ITAT Order Set Aside for Granting Section 12A Registration Without Evidence of Charitable Activities
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Wrong ITR Section: 10(23C)(iiiad) Exemption Cannot Be Denied Mechanically; Remanded to AO – ITAT Lucknow
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Delhi High Court Grants Exemption Despite Incorrect Income Head in Return
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Scholarship Paid in India Not Violation of Section 11(1)(c), ITAT Sets Aside 12AB Rejection
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Gratuity and Leave Provisions Qualify as Application of Income under Section 11: ITAT Mumbai
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Section 11 Exemption Issue Restored – AO Failed to Examine Charitable Claim Beyond Mutuality – ITAT Mumbai
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Form 10B Delay Condoned by HC; Sec 11 Exemption Denial U/s 143(1) Quashed – ITAT Mumbai
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Income Tax
