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Section 12AA

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

Latest Articles


Section 12,12A, 12AA, 12AB: Analysis, Registration Procedure, Exemption & FAQs

Income Tax : Understand the income of trusts or institutions, including registration, exemptions, and FAQs. Learn about Sections 12A, 12AA, and...

June 7, 2024 1287 Views 0 comment Print

Understanding Section 43B(h) | Impact on MSME Payments

Income Tax : Understand the impact of Section 43B(h) on businesses: Learn about deductions for MSME payments and the importance of timely payme...

April 2, 2024 11142 Views 3 comments Print

Eligibility and process of Registration of Charitable Trust in India

Income Tax : Learn the eligibility criteria and step-by-step process for registering a charitable trust in India. Discover the significance, ad...

March 18, 2024 2781 Views 0 comment Print

Assessment of Charitable and Religious Trusts and Institutions

Income Tax : Analyzing the complexities of non-profit sectors globally, this guide on Assessment of Charitable and Religious Trusts and Institu...

February 2, 2024 8562 Views 0 comment Print

Section 115TD(3) of Income Tax Act Nightmare for Charitable Trusts

Income Tax : Explore the implications of Income Tax Act's Section 115TD(3) introduced by the Finance Act 2022 on charitable trusts. Learn about...

December 17, 2023 6705 Views 0 comment Print


Latest News


Request to relax confusion created in new registration regime for charitable organizations

Income Tax : Karnataka State Chartered Accountants Association made a representation on 31.10.2022 to Minister of Finance Smt. Nirmala Sitharam...

November 3, 2022 7050 Views 1 comment Print

CAG report on Income Tax Exemptions to Charitable Trusts & Institutions

Income Tax : CAG noticed ineffective monitoring of accumulation of income and its utilization, ineffective monitoring of receipts and utilizati...

August 9, 2022 1434 Views 0 comment Print

Representation on Issues in Registration of Charitable institutions due to order of CITs

Income Tax : BCAS representation in regard to the conditions set out in various orders of registration granted to Charitable institutions in re...

December 1, 2021 5229 Views 0 comment Print

Improper drastic changes in Income tax provisions relating to Trusts/NGOs

Income Tax : CA Shailesh R Ghedia president of BJP Professional Cell, Mumbai has written a letter to Honorable Finance Minister, Smt. Nirmala S...

April 30, 2021 9186 Views 1 comment Print

Deferment for Approval/ Registration of Charitable Trusts & Exempt Institutions

Income Tax : Deferrement of Procedure for Approval/ Registration/Notifications of certain entities U/s 10(23C), 12AA, 35 & 80G of Incom...

May 9, 2020 9552 Views 1 comment Print


Latest Judiciary


Temporary donations to other charitable entities did not violate spirit of Section 11

Income Tax : Delhi High Court allows exemptions on temporary donations by one charitable trust to another. Understand the implications and full...

June 13, 2024 336 Views 0 comment Print

ITAT Directs Re-adjudication for Trust Registration Rejection Due to Gujarati to English Name Translation Mismatch

Income Tax : Explore the detailed analysis of the ITAT Ahmedabad order regarding the rejection of registration of Parul University Alumni Assoc...

June 7, 2024 195 Views 0 comment Print

ITAT Condoned 852-Day Delay in Appeal filing by Ramji Mandir Trust

Income Tax : ITAT Ahmedabad condoned an 852-day delay in appeal filing by Ramji Mandir Trust due to lack of knowledge and ignorance, emphasizin...

June 5, 2024 834 Views 0 comment Print

ITAT Upholds Cancellation of Registration for Trust Building Leasing Income

Income Tax : ITAT Pune upheld the cancellation of Golden Charitable Trust's registration, citing commercial activity from leasing property. Rea...

May 23, 2024 1860 Views 0 comment Print

Claim of application of income for charitable purpose u/s 11 & 12 cannot be denied on mere technicalities

Income Tax : Delve into the case of Asha Modern Educational Society challenging the denial of income application for charitable purpose under S...

March 20, 2024 498 Views 0 comment Print


Latest Notifications


Clarification regarding Form No 10AC issued till the date of this Circular

Income Tax : PCIT or CIT can examine if there is any specified violation by the trust or institution registered or provisionally registered und...

June 3, 2022 16080 Views 0 comment Print

CBDT notifies New Income Tax Rules & Forms for Trust & NPOs

Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...

March 26, 2021 126861 Views 1 comment Print

New Procedure for registration, approval U/s.10(23C), 12AA, 35 & 80G deferred

Income Tax : CBDT has decided that the implementation of new procedure for approval/ registration/notification of certain entities shall be def...

May 9, 2020 7215 Views 0 comment Print

Bombay Public Trusts (Second Amendment) Rules, 2019

Income Tax : These rules may be called the Bombay Public Trusts (Second Amendment) Rules, 2019. 2. In rule 1 of the Bombay Public Trusts Rules,...

May 15, 2019 71292 Views 5 comments Print

Time allowed for filing of return of income by Trust claiming exemption

Income Tax : Thus, for a trust registered u/s 12AA of the Act to avail the benefit of exemption u/s 11 shall inter-alia file its return of inco...

April 23, 2019 29418 Views 3 comments Print


Analysis of Provisions related to tax on Accreted Income of Certain Trusts and Institutions

January 3, 2020 29958 Views 4 comments Print

There was no provision in the Income-tax Act which ensured that the corpus and asset base of the trust accreted over period of time, with promise of it being used for charitable purpose, continues to be utilized for charitable purposes and is not used for any other purpose.

Rules to apply for registration of charitable or religious trusts

December 25, 2019 41127 Views 6 comments Print

As we all are aware that the existing Form No. 10A has been substituted vide CBDT Notification No.10/2018 dated 19/02/2018. Also, rule 17A has been substituted by the Income-tax (First Amendment) Rules, 2018, w.e.f. 19-2-2018. This article will contain the details regarding Form 10A, documents require for registration, e-filing of Form 10A and verification of Form […]

Tata’s Six Charitable Trusts’ Registration: Cancellation or Voluntary Surrender?

December 11, 2019 4629 Views 0 comment Print

The recent cancellation of the Tata’s Six Charitable Trusts’ Registration by the Office of the PCIT Mumbai on October 31, 2019 is one such disruption, which has definitely caused tremors and vibrations in the tax circles, and has caught the attention and limelight in all the national dailies and print media.

Pension pension is not a charity and not relevant for Section 12AA registration

November 5, 2019 1962 Views 0 comment Print

M/S. GCDA Employees Vs COIT (Kerala High Court) It is well settled that pension is not a charity or bounty nor is it a conditional payment solely dependent on the sweet will of the employer. Pension is in the nature of deferred payment earned for rendering long and satisfactory service with the employer. It is […]

CIT(E) cannot examine application of income while granting Registration U/s. 12AA

October 29, 2019 1656 Views 0 comment Print

Where registration of the Trust does not involve inquiry into the actual activities or application of the funds etc., particularly when there was nothing on record to make out that the object of the Trust or activities of the Trust were not genuine, therefore, CIT(E) had no ground to decline the registration under section 12AA.

Section 11/12 exemption cannot be denied for discrepancies in Unsecured Loan Verification

October 16, 2019 1422 Views 0 comment Print

The issue under consideration is whether denial of the exemption under section 11/12 due to various discrepancies found in verification of unsecured loans is justified in law?

ITAT Can Direct CIT To Register A Trust Under Section 12AA

October 14, 2019 1479 Views 0 comment Print

The income tax Appellate Tribunal while hearing an Appeal under Section 254(1) in a matter where registration under Section 12(AA) has been denied by Commissioner income tax can itself pass an order directing commissioner to grant registration in case the income tax Appellate Tribunal disagrees with the satisfaction of the Commissioner on the basis of material already on record before the Commissioner.

Converting written play into dramas is not a commercial activity for section 12AA registration

October 9, 2019 456 Views 0 comment Print

CIT (E) Vs Kanakia Art Foundation (Bombay High Court) We have perused the objects of the trust with a special focus on the objects which the Commissioner has referred to for holding that they are not charitable in nature. The Commissioner has referred to clause (f) of the objects but reproduced only part of it […]

Benefit of exemption u/s 11 cannot be denied in case of deemed registration u/s 12A

September 20, 2019 4968 Views 0 comment Print

Order under section 143(1) denying benefit of exemption under section 11 in case of granting of deemed registration by CIT after expiry of time limit of six months was contrary to the legal principles and thus, rejection of assessee’s application for rectification under section 154 was invalid.

Section 12AA registration cannot be cancelled for mere violation of section 11 and 13

September 15, 2019 6615 Views 0 comment Print

Lilavati Kirtilal Mehta Medical Trust Vs CIT (ITAT Mumbai) In the present case, the case sought to be made out by the Commissioner is that the violation carried out by the assessee would lead to denial of exemption u/s. 11 & 13 of the Act and, therefore, the pre-requisite of section 12AA(3) of the Act […]

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