#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
Corpus donations being capital in nature is not taxable
Income Tax

Income Tax
Contribution received from commodity exchange exempt i/s. 10(23EC) of Income Tax Act
Income Tax

Income Tax
Section 10(23C)(iiiab) exemption not available to society not substantially financed by government
Service Tax

Service Tax
Religious body providing renting of immovable property liable to service tax only from 01.07.2012
Income Tax

Income Tax
ITAT Grants Section 12AA Registration for Trust’s COVID-19 Relief Activities
Income Tax

Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax

Income Tax
Donation out of accumulated funds u/s. 11(2) are not allowable as application of income
Company Law

Company Law
Not-for-Profit Companies: Legal Framework
Income Tax

Income Tax
Charitable Trust Registration rejection without Application of Mind is Unsustainable
Income Tax

Income Tax
AO cannot interpolate Salary for extra work on mere presumption of Monthly Payment
Income Tax

Income Tax
Denial of registration u/s 12AA to trust genuinely performing object of imparting education unjustified
Income Tax

Income Tax
Delhi HC stays Income Tax Reassessment Against Oxfam India
Income Tax

Income Tax
Expenditure incurred for earning income is to be allowed even if society not registered u/s 12A
Income Tax

Income Tax
