#Section 12A
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1,105 articlesIncome Tax
Income Tax
Ancient Temple Exempt from Tax Despite Delay in Registration & Return Filing
Company Law
Company Law
CIRP of Corporate Debtor closed as possession of flats handed over to all homebuyers
Income Tax
Income Tax
Exemption cannot be denied for inadvertent mistake of claiming exemption u/s. 12A instead of 10(23C)(via)
Company Law
Company Law
NCLAT Allows CIRP Withdrawal for SE Transstadia Amidst Revival Efforts
Income Tax
Income Tax
Application of trust u/s. 12AB rejected as objects are not for benefit of general public
Corporate Law
Corporate Law
NCLAT Dismisses Appeal Against CIRP Admission, Allows Settlement via Section 12A
Income Tax
Income Tax
Exemption u/s. 11 granted as registration u/s. 12A remained valid till grant of provisional registration u/s. 12AB
Income Tax
Income Tax
Proviso to Section 12A(2) Applies Only if Assessment Pending on Registration Date
Income Tax
Income Tax
Temple Trust Loses Capital Expenditure Claim for Lack of Section 12A Registration
Income Tax
Income Tax
Temple Project Advances Count as Application of Income u/s 11
Income Tax
Income Tax
Religious & Charitable Objects Not a Hurdle for 12A Registration: ITAT Cochin
Income Tax
Income Tax
Section 12A Registration cannot be denied for want of trust deed registration: ITAT Cochin
Income Tax
Income Tax
No Activity Requirement to Deny 12AB & 80G for Newly Formed Charities: ITAT Delhi
Income Tax
Income Tax
