#Section 12A
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1,024 articlesIncome Tax
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Applicability to earlier years of registration granted to a trust or institution
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Charitable & religious trust eligible for Exemption U/s. 11 & 12 if not benefiting any specific religious community- SC
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Denial of Registration u/s 12A for mere unsubstantial activities not justified
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Amount paid to other charitable trust constitute valid application of income
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Six Month Time limit for disposal of trust registration application is directory
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Mere earning of surplus income in carrying out charitable activities would not render activities of trust as non-charitable
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No charity in providing assistance to entrepreneurs for fees in setting up industries
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CIT can cancel registration of trust granted under Section 12A only wef 01.06.2010
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Registration U/s. 12A not to be denied if objects of trust are charitable
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Carrying IPL matches is not a Charitable Activity
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Even if trust receipt exceed Rs.10 lakh AO can deny exemption but cannot cancel its registration
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Application for registration u/s. 12A once rejected cannot be restored
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ITAT may condone delay in filing of application u/s.12A due to irregularity of ex-official of applicant
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