#Section 12A
Log in to FollowEvery article filed under the “Section 12A” tag — analysis, news and updates.
1,105 articlesIncome Tax
Income Tax
Donation towards corpus can’t be added to Income if Assessee furnishes full details
Income Tax
Income Tax
Exemption U/s. 11 cannot be denied for Acceptance of Shares as Corpus fund & Utilisation of its sale proceeds towards donation to Corpus of other trust
Income Tax
Income Tax
S. 12A Registration not dependent on commencement of charitable activity
Income Tax
Income Tax
Cancellation of Registration U/s. 12A for expenditure not related to aims & objects ?
Income Tax
Income Tax
Trust having ‘medical relief’ object eligble for exemption even if they incidentally carry on a commercial activity
Income Tax
Income Tax
Construction of memorials in the memory of war heroes is charitable object
Income Tax
Income Tax
Registration cannot be denied to muslim Trust giving Islamic education
Income Tax
Income Tax
CIT can review registration granted u/s. 12A
Income Tax
Income Tax
S. 12A Registration cannot be denied for investment of surplus fund in immovable property
Income Tax
Income Tax
Resident welfare societies cannot be granted sec.12A registration
Income Tax
Income Tax
Exemption to Charitable institution cannot be denied on the basis of a hypothetical assumption of an event that will happen in future
Income Tax
Income Tax
Trust running classes for & under authority of University is not coaching centre
Income Tax
Income Tax
Holding conference at 5 star hotel cannot be grounds to deny registration u/s 12AA or 80G
Income Tax
Income Tax
