Sponsored
    Follow Us:

Section 12A

Latest Articles


Revalidation of Section 12A and Section 80G Registration

Income Tax : Revalidated registration under section 12A and/or 80G is valid for a period of five years, after which it needs to be revalidated ...

June 6, 2025 699 Views 0 comment Print

Common Mistakes to Avoid During Online Section 12A Registration

Income Tax : Learn common errors in the Online 12A Registration Process and how NGOs can avoid delays or rejections when applying for tax exemp...

April 10, 2025 459 Views 0 comment Print

How Long Does Online Section 12A Registration Process Take?

Corporate Law : Learn how long the online 12A registration process takes, key steps involved, and factors affecting approval for tax exemption of ...

April 1, 2025 486 Views 0 comment Print

Income Tax Audit Form 10B & 10BB: Recent Changes & Filing Deadlines

Income Tax : Learn about Income Tax Audit Form 10B & 10BB for charitable trusts, recent changes, filing deadlines, and compliance under Section...

April 1, 2025 2742 Views 0 comment Print

Section 12AB(4) lacks authority to Retrospectively cancel 12A registrations: ITAT Pune

Income Tax : Tribunal ruled that Section 12AB(4) does not provide powers to cancel Section 12A registrations, and the notices issued were inval...

February 26, 2025 984 Views 0 comment Print


Latest News


Budget 2024: Amendment in Income Tax provisions of Charitable Trusts & Institutions

Income Tax : Learn about the rationalisation of provisions for charitable trusts and institutions under the Income-tax Act, merging two regimes...

July 23, 2024 1560 Views 0 comment Print

Budget 2024: Condonation of Delay for Trusts & Institutions’ Registration Applications

Income Tax : Understand amendments to trust registration timelines under Income-tax Act section 12A. Learn how delays can be condoned by the Co...

July 23, 2024 1926 Views 0 comment Print

Draft Guidance Note on Income-tax Audit Reports under Section 12A/10(23C)

Income Tax : Engage in shaping tax audit guidelines! Direct Taxes Committee invites public comments on the Exposure Draft for Guidance Note on ...

April 29, 2024 3147 Views 0 comment Print

Representation on Incorrect/Delay In Submitting Application U/S 12A(1)(ac)

CA, CS, CMA : Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of t...

April 8, 2024 10362 Views 1 comment Print

Request to relax confusion created in new registration regime for charitable organizations

Income Tax : Karnataka State Chartered Accountants Association made a representation on 31.10.2022 to Minister of Finance Smt. Nirmala Sitharam...

November 3, 2022 7245 Views 1 comment Print


Latest Judiciary


ITAT allows section 10(23C)(iiiab) exemption despite Counsel’s Error

Income Tax : Chandigarh ITAT condones significant appeal delays, allows Punjab Agricultural University's tax exemption claim under 10(23C)(iiia...

June 12, 2025 36 Views 0 comment Print

20th Proviso to section 10(23C) applies prospectively hence denial of exemption u/s. 10(23C)(vi) not justified

Income Tax : ITAT Indore held that there is no authority to deny exemption u/s. 10(23C)(vi) for non-filing return since 20th Proviso to section...

June 12, 2025 30 Views 0 comment Print

Denial of final registration u/s. 12AB without proving non-charitable and non-genuine activity not justified

Income Tax : The assessee is public charitable trust established vide trust deed dated 1st September 2024 with the stated object to build, rest...

June 10, 2025 201 Views 0 comment Print

Addition u/s 153A for completed assessments couldn’t be made without incriminating material

Income Tax : Since the assessments were completed in the case of assesee and there was no incriminating material found during the search in the...

June 10, 2025 450 Views 0 comment Print

Entire exemption u/s. 11 cannot be denied for short charging of rent from trustee: ITAT Nagpur

Income Tax : ITAT Nagpur held that short charging of rent from the trustee cannot be reason for denial of entire claim of exemption under secti...

June 6, 2025 177 Views 0 comment Print


Latest Notifications


CBDT notifies amendment to Form No. 10A and Form No. 10AB

Income Tax : The Income Tax Amendment Rules, effective October 1, 2024, revise Form No. 10A and 10AB for registration under sections 12A and 80...

October 15, 2024 2199 Views 0 comment Print

CBDT Extends Deadline for Trusts to Submit Audit Reports in Form 10B/10BB

Income Tax : CBDT extends deadline for trusts and institutions to submit audit reports in Form 10B/10BB until November 10, 2024....

October 7, 2024 14316 Views 0 comment Print

CBDT amends rules pertaining to registration, approval & activities of Institutions, trusts & funds

Income Tax : The amendments brought about by Notification No. 45/2023 – Income-Tax (Income-tax (Eleventh Amendment) Rules, 2023) encompas...

June 23, 2023 10935 Views 1 comment Print

CBDT extends last date for filing of Form No.10AB

Income Tax : CBDT extends the last date for filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of th...

March 31, 2022 14256 Views 0 comment Print

CBDT notifies New Income Tax Rules & Forms for Trust & NPOs

Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...

March 26, 2021 129582 Views 1 comment Print


Trust making reasonable payment for services rendered to specified person u/s. 13(3) justifiable

April 28, 2025 276 Views 0 comment Print

Delhi High Court held that reasonable payment for services rendered to persons specified u/s. 13(3) of the Income Tax Act by the trust is justifiable and such payment wouldn’t fall within the exception of section 13(1)(c) of the Income Tax Act.

Section 12A Registration Granted to Charitable Trust Despite Trustee Remuneration Clause: ITAT Cochin

April 27, 2025 6573 Views 1 comment Print

ITAT Cochin grants 12A registration to Naughty’s Pet Sanctuary, ruling against CIT(E)’s decision over trustee honorarium clause.

Lack of Charitable Intent in Capitation Fee Collection: ITAT denies Section 11 Exemption

April 25, 2025 342 Views 0 comment Print

ITAT Bangalore denies Section 11 exemption to Al-Badar Trust, citing capitation fee collection as lacking charitable intent under the Income Tax Act.

Dismissal of application u/s. 80G(5) not justified in view of CBDT Circular 7/2024

April 22, 2025 270 Views 0 comment Print

ITAT Surat held that the application in Form No.10AB u/s 80G(5) of the Income Tax Act cannot be dismissed as barred by limitation in view of CBDT circular 7/2024 dated 25.04.2024. accordingly, matter remitted to the file of CIT(E).

Tribunal Imposes Cost on assessee for Non-Compliance in Section 12A Appeal

April 15, 2025 2751 Views 0 comment Print

ITAT Pune remands Nirmal Foundation’s 12A registration case, imposing ₹2,500 cost for non-compliance. Case sent back to CIT(E) for final opportunity.

ITAT directs Reassessment of Trust Registration Due to Lack of Hearing Opportunity

April 12, 2025 360 Views 0 comment Print

TAT Ahmedabad restores Seva Samarpan Charitable Trust’s 12A registration rejection, citing lack of opportunity. Orders CIT(E) to review.

ITAT Restores Section 12A Registration as Hearing Opportunity was not provided

April 11, 2025 297 Views 0 comment Print

ITAT Surat overturns CIT(E)’s rejection of Rotary Club’s 12A registration, citing denial of fair hearing opportunity; matter restored for review.

Common Mistakes to Avoid During Online Section 12A Registration

April 10, 2025 459 Views 0 comment Print

Learn common errors in the Online 12A Registration Process and how NGOs can avoid delays or rejections when applying for tax exemption status.

Matter remanded to check whether activity is charitable or General Public Utility

April 9, 2025 210 Views 0 comment Print

ITAT Delhi remanded the matter back to the file of AO to re-consider the activities of assessee trust vis-à-vis its coverage under charitable activities or General Public Utility.

ITAT Quashes Section 12A/80G Rejection for Natural Justice Violation

April 7, 2025 765 Views 0 comment Print

ITAT Ahmedabad overturns 12A and 80G renewal rejections, citing lack of examination by CIT(E) and violation of natural justice.

Sponsored
Sponsored
Search Post by Date
June 2025
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30