#Section 12A
Log in to FollowEvery article filed under the “Section 12A” tag — analysis, news and updates.
1,024 articlesIncome Tax
Income Tax
Trade Promotion is Genuine Charity: ITAT Rejects Section 2(15) Proviso on Cost Recovery Reason
Income Tax
Income Tax
Condition of investment of corpus donation in prescribed mode u/s. 11(5) effective only from 01.04.2022
Income Tax
Income Tax
Don’t Reject Charitable Registration for Technical Errors: ITAT Agra
Income Tax
Income Tax
Tax Audit Exception: ITAT Confirms Interest is Not “Gross Receipts” for 44AB and Deletes Penalty
Income Tax
Income Tax
80G Cannot Be Denied Merely Because One Object Seems Religious – ITAT Says Check 5% Rule & Facts Properly
Income Tax
Income Tax
Section 10(34)/(35) Exemption Allowed Despite Sec. 11 Denial: ITAT Mumbai
Income Tax
Income Tax
Caste-based objects no bar for pre-1961 Act trusts – 1930 religious trust protected from s.13 bar entitled to Section 11 & 12 benefits
Income Tax
Income Tax
Wrong clause in Form 10AB not fatal – ITAT Pune remands matter for fresh consideration of 12AB & 80G registration
Income Tax
Income Tax
Rental Income Not a Bar to 12A Registration When Applied to Charity: ITAT Pune
Income Tax
Income Tax
Donor’s Written Direction Not Mandatory for Corpus Donations: Karnataka HC
Income Tax
Income Tax
Trust Loses Registration Due to Staff Error – ITAT Pune Restores 12A Application
Income Tax
Income Tax
Denial of Virtual Hearing Vitiates Order – ITAT Pune Restores 12A Rejection for Fresh Adjudication
Income Tax
Income Tax
Members’ Club Not Eligible u/s 12A but Mutuality Defence Restored for Fresh AO Check
Income Tax
Income Tax
