#Section 12A
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1,024 articlesIncome Tax
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Trust Registration cannot be denied for absence of dissolution clause in Trust Deed
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Pre-School falls in the term 'education' as envisaged u/s 2(15)
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Earning of profit from an incidental activity does not affect charitable status
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Coaching Class Income of ICAI is exempt
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Registration u/s 12AA not to be denied to a trust not having any formal deed of trust, even oral deed may suffice
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Denying registration u/s 12AA by testing ancillary objects rather than main objects for their charitable nature is unfair
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Proviso to section 12A(2) is to be construed as retrospective in operation
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Exemption U/s. 10(23C)(iiiad) cannot be denied merely because assessee have objects other than education in its Trust Deed
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Cancellation of Registration U/s 12AA(3) should be based on activities of Trust and not of Trustees
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AO have no power to doubt certificate granted under Section 12A
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Extension U/s 80G(5) cannot be denied for violation of section 13
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Deeming fiction created by virtue of sec. 50C cannot be extended to sec. 11(1A)
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Registration u/a 12AA cannot be canceled due to receipts exceeding threshold limit of section 2(15)
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