#Section 12A
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1,024 articlesIncome Tax
Income Tax
Section 56(2)(x) not attracted to trust created for benefit of members/relative of settler identified as beneficiaries
Income Tax
Income Tax
GST, Income Tax, FCRA & Other Compliances of Charitable Entities
Income Tax
Income Tax
Conditional approval under section 80G by PCIT is unsustainable
Income Tax
Income Tax
Draft Guidance Note: A Comprehensive Analysis Guide to Audit of Public Charitable Institutions
Income Tax
Income Tax
Section 12AA: Registration cannot be denied without reasonable opportunity
Income Tax
Income Tax
Cancellation of income tax registration u/s 12AA(3) justifiable as Government declared PFI as unlawful association
Income Tax
Income Tax
Approval under section 80G cannot be subjected to any condition
Income Tax
Income Tax
Corpus donation is capital receipt & irrecoverable – Not Taxable even if Trust is not unregistered
Income Tax
Income Tax
Assessment proceedings commence with filing of Income Tax return
Income Tax
Income Tax
Corpus donations received by unregistered Trusts are not taxable
Income Tax
Income Tax
Set of provisions on which trust registration was granted cannot be taken as base for cancelling the same registration
Income Tax
Income Tax
Request to relax confusion created in new registration regime for charitable organizations
Income Tax
Income Tax
PCIT cannot grant conditional section 12A Registration
Income Tax
Income Tax
