#Section 12A
Log in to FollowEvery article filed under the “Section 12A” tag — analysis, news and updates.
1,105 articlesIncome Tax
Income Tax
Voluntary Contributions for Specific Purpose Not Income Under Section 2(24)(iia)
Income Tax
Income Tax
Amount Received from Settler for Infrastructure Fund Not Taxable, Even Without 12A Registration
Income Tax
Income Tax
ITAT Restores case for De Novo Adjudication Due to Insufficient Opportunity by CIT(A)
Income Tax
Income Tax
ITAT Restores Trust’s Registration Application Missed Due to Legal Unawareness
Income Tax
Income Tax
Section 12A Registration Restored for Trust, CA Penalized for Non-Compliance
Corporate Law
Corporate Law
Civil suit barred under Section 34 of SARFAESI Act; jurisdiction lies with Debt Recovery Tribunal
Income Tax
Income Tax
Voluntary donations received by registered trust are capital receipts: ITAT Ahmedabad
Income Tax
Income Tax
Trust involved in charitable-religious activities not benefitting specific religious community eligible for exemption u/s. 11
Income Tax
Income Tax
Exemption u/s. 10(23C)(iiiad) granted even in absence of approval u/s. 12A
Income Tax
Income Tax
Section 13(1)(b) applies only during assessment not during 12AB registration
Income Tax
Income Tax
Status of Charitable Trust’s not get affected for making reasonable payments to related party
Income Tax
Income Tax
Benefit of exemption u/s. 11(1)(a) cannot be debarred for incurring more expense than income
Income Tax
Income Tax
Section 12A Registration Remitted for Clarification on Fulfillment of Conditions
Income Tax
Income Tax
