#Section 12A
Log in to FollowEvery article filed under the “Section 12A” tag — analysis, news and updates.
1,106 articlesIncome Tax
Income Tax
Charitable Exemption Disallowance Requires Proper Assessment, Not CPC Adjustment ITAT Jodhpur
Income Tax
Income Tax
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
Income Tax
Income Tax
Scrutiny Valid Despite Section 12A Rejection; Merits Restored Pending Registration Outcome
Income Tax
Income Tax
Section 12A/80G Cannot Be Rejected Solely for Lack of Past Activity: ITAT Chandigarh
Income Tax
Income Tax
ITAT Chandigarh Denied Section 80G Registration on Ground of Religious Activities Set Aside
Income Tax
Income Tax
Delay in Filing Form 10AB for 12AB Registration Can Be Condoned: ITAT Mumbai
Income Tax
Income Tax
Charitable Trust Entitled to Indexation Benefit on Capital Gains & Simultaneous Deduction u/s 11(1)(a) and 11(1A)
Income Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
Environmental Trust’s Contractual Receipts Held Charitable: Section 11 Exemption allowed
Income Tax
Income Tax
Old Trusts Must Get Regular U/s 12A Registration, Not Provisional
Income Tax
Income Tax
ITAT Chandigarh Allowed Section 11 & 12 Exemption as Registration Cancellation Was Set Aside
Income Tax
Income Tax
Section 143(1) Adjustment Quashed for Wrongly Denying Section 11 Benefit
Income Tax
Income Tax
