#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
Exemptions u/s. 11 and 12 denied in absence of valid registration u/s. 12A: ITAT Bangalore
Income Tax
Income Tax
ITAT: Genuineness of Activities, Not Commercial Nature, to be seen while granting registration u/s 12AA and 80G
Income Tax
Income Tax
Private Trusts under Income Tax Act, 1961
Income Tax
Income Tax
ITAT Mumbai: Mere Possibility of Expenditure Outside India Not a Bar to Section 12AB Registration
Income Tax
Income Tax
ITAT-Cuttack: Unregistered Trust—Only Net Income is to Be Taxed
Income Tax
Income Tax
Unregistered Trust: ITAT Pune Rules Only Net Income Taxable
Income Tax
Income Tax
Section 11(3) Amendment Not Retrospective: ITAT Pune; Deletes ₹90 Cr Addition
Income Tax
Income Tax
Adjustment u/s. 11(3) as deemed income unsustainable as accumulated funds utilized within stipulated time
Income Tax
Income Tax
ITAT Condoned Delay as Similar Appeals for Other Years Were Allowed
Income Tax
Income Tax
12A Registration Sent Back to CIT(E) Due to Technical Lapse: ITAT Bangalore
Income Tax
Income Tax
Assessee-Trust’s 12AB Registration Cannot Be Cancelled for Procedural Lapses
Income Tax
Income Tax
Delhi HC Condones Delay for Charitable Trust’s Income Tax Exemption
Income Tax
Income Tax
Registration u/s. 12A cannot be cancelled with retrospective effect: ITAT Delhi
Income Tax
Income Tax
