#Section 12A
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1,105 articlesIncome Tax
Income Tax
Section 11(3) Amendments Prospective; Pre-2022 Use Not Taxable: ITAT Delhi
Income Tax
Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax
Income Tax
Delay Condoned Because Temple Believed Income Was Exempt Under Section 10(23BBA)
Income Tax
Income Tax
Delay Explained by Technical Glitch Must Be Referred to CBDT for 80G Approval
Income Tax
Income Tax
Cancellation of registration u/s. 12AA without satisfying conditions u/s. 12AB(4)(ii) not justifiable
Income Tax
Income Tax
ITAT Ahmedabad Dismisses Appeals After Repeated Non-Appearance by Assessee
Income Tax
Income Tax
Section Registration 12AB Cannot Be Cancelled for Past Alleged Misdeeds: ITAT Delhi
Income Tax
Income Tax
CIT(E) Must Examine Section 80G Applications on Merits, Not Technicalities: ITAT Mumbai
Income Tax
Income Tax
Rejection of Section 80G Approval Without Hearing Held Invalid by ITAT Ahmedabad
Income Tax
Income Tax
Exemption u/s. 11/12 granted based on proviso to section 12A(2)
Income Tax
Income Tax
Denial of exemption u/s 10(34) and 10(35) for dividend and mutual fund income by invoking Sections 13(1)(d) and 13(2)(h) was unjustified
Income Tax
Income Tax
Exemption u/s. 10(23C)(iv) cannot be denied due to inadvertent error
Income Tax
Income Tax
CIT(A) Cannot Dismiss Income Tax Appeal Merely for Non-Appearance: Kerala HC
Goods and Services Tax
Goods and Services Tax
