#Section 12AA
Log in to FollowSection 12AA of Income-Tax Act, 1961 deals with Procedure for Registration of a Charitable Trust or institution
Income Tax

Income Tax
Registration u/s. 12A r.w.s. 12AB cannot be denied for procedural lapse
Income Tax

Income Tax
Cancellation of registration of trust u/s. 12AA for mere delay in filing of return is not justifiable
Income Tax

Income Tax
Scrutiny assessment of ‘receipts of trust’ does include appropriation of the same
Income Tax

Income Tax
Corpus contributions cannot be grounds to deny section 12AA registration: ITAT Delhi
Income Tax

Income Tax
AO’s admission of not issuing Section 143(2) notice invalidates assessment: ITAT Chandigarh
Income Tax

Income Tax
Section 80G Approval Cannot Be Denied When Section 12AA Registration Exists: SC
Income Tax

Income Tax
Delay in Filing Form 10B Attributable to CA Oversight Condoned by Bombay HC
Income Tax

Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax

Income Tax
Cancellation of registration u/s. 12AA without satisfying conditions u/s. 12AB(4)(ii) not justifiable
Income Tax

Income Tax
Section Registration 12AB Cannot Be Cancelled for Past Alleged Misdeeds: ITAT Delhi
Income Tax

Income Tax
Delay in Form 10AB Filing Can Be Condoned If Reasonable Cause Exists: ITAT Mumbai
Goods and Services Tax

Goods and Services Tax
Levy of VAT on supply of medicines, stents, etc. during treatment of patients sustained
Income Tax

Income Tax
Section 12AA Registration Alone Doesn’t Guarantee 80G Approval: SC
Income Tax

Income Tax
