#Section 12A
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1,105 articlesIncome Tax
Income Tax
Application u/s. 80G inadvertently considered as application u/s. 12AB: Matter restored
Income Tax
Income Tax
Trust Outside 115BBDA Net: Dividend Remains Exempt u/s 10(34)
Income Tax
Income Tax
Delay in Form 10B Is Procedural: CPC Cannot Deny U/s 11 Exemption at U/s 143(1) Stage
Income Tax
Income Tax
Withdrawal of approval u/s. 10(23C)(vi) without corroborative evidence of personal benefit not justifiable
Income Tax
Income Tax
Delayed Form 10B is Curable Procedural Lapse: ITAT Ahmedabad
Income Tax
Income Tax
Delay in Form 10-B Filing Conditionally Allowed Due to Treasurer’s Age & Pandemic
Income Tax
Income Tax
filing of Audit report in form 10B is directory is nature & not mandatory- Delay condoned
Income Tax
Income Tax
Building construction for future educational use qualifies as charitable activity
Income Tax
Income Tax
Section 80G & 12A Registration Denials Set Aside Due to Procedural Opportunity
Income Tax
Income Tax
Mere mention of foreign studies cannot block Section 80G registration: ITAT Mumbai
Corporate Law
Corporate Law
Delay Doesn’t Prove Dispute: SC Clarifies Section 9 IBC Standard, Restores CIRP
Income Tax
Income Tax
Charitable Trust Registration Remanded After ITAT Finds Evidence Ignored
Income Tax
Income Tax
Technical Delay in Form 10AB Filing Cannot Block 80G Recognition: ITAT Chennai
Income Tax
Income Tax
