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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


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 10923 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 2082 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 8115 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 6243 Views 0 comment Print

Tax Treatment of Gifts Received By an Individual or HUF: Rules & Exceptions

Income Tax : Tax treatment of gifts for individuals and HUFs, covering monetary, immovable, and movable property, exceptions, and COVID-19 reli...

November 3, 2023 16716 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 6981 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 1425 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 5205 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 9165 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 9543 Views 1 comment Print


Latest Judiciary


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 492 Views 0 comment Print

Even if Form 10B is filed at a later stage, Section 11 exemption cannot be denied

Income Tax : Anjana Foundation Vadodara vs A.O.: Ahmedabad ITAT clarifies that advance filing of Form 10B isn't mandatory for claiming exemptio...

March 20, 2024 621 Views 0 comment Print

Political party required to furnish return within due date u/s 139 for claiming exemption u/s. 13A: ITAT Delhi

Income Tax : ITAT Delhi held that in order to claim exemption under Section 13A of the Income Tax Act by the political party it is necessary to...

March 11, 2024 381 Views 1 comment Print

ITAT Clarifies Section 80G Requirements: 6-Month Application Rule

Income Tax : ITAT Pune allows appeal by Kailash Math Trust against CIT decision, stating application for 80G approval filed within prescribed t...

March 10, 2024 1968 Views 0 comment Print

Microfinancing activity by charging exorbitant interest not charitable in nature: ITAT Bangalore

Income Tax : ITAT Bangalore held that microfinancing activities by charging exorbitant interest cannot be considered to be charitable purpose i...

March 7, 2024 348 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 15912 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 126390 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 7206 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 71046 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 29199 Views 3 comments Print


Expenditure towards helper allowance disallowed in absence of any supporting documents

December 18, 2023 654 Views 0 comment Print

ITAT Chennai held that disallowance of expenditure towards helper allowance claimed as deduction u/s. 10(14)(i) of the Income Tax Act rightly sustained as no supporting documents submitted.

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

December 17, 2023 6243 Views 0 comment Print

Explore the implications of Income Tax Act’s Section 115TD(3) introduced by the Finance Act 2022 on charitable trusts. Learn about cancellation risks, tax liabilities, and potential challenges.

Section 80G: ITAT’s Clarification on Timely Registration for Charitable Trusts

November 29, 2023 2943 Views 0 comment Print

Bhamashah Sundarlal Daga Charitable Trust wins ITAT Jodhpur appeal against CIT’s rejection of 80G registration. Detailed analysis on amendments and absurdity in literal interpretation.

Section 12A, 12AA & 12AB registration cancellation: HC dismisses writ as appellant suppressed material facts

November 29, 2023 4893 Views 0 comment Print

Delhi High Court dismisses Environics Trust’s writ challenging the IT Act reassessment order. Detailed analysis of the judgment and key legal arguments.

Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided

November 18, 2023 1485 Views 0 comment Print

ITAT Delhi held that donations received cannot be considered to be anonymous donations under section 115BBC as details i.e., name, address, PAN, amount of donations of donors provided and not proved to be wrong.

Exemption u/s. 11 not deniable as no violation of proviso to provision of section 2(15)

November 17, 2023 513 Views 0 comment Print

ITAT Chennai held that revision order u/s. 263 unjustified and liable to be quashed as no findings which proves that there is a violation of the proviso to provision of section 2(15) of the Income Tax Act, 1961. Accordingly, exemption u/s. 11 rightly claimed.

ITAT Directs Re-examination of ‘Agnihotra’ Rituals for 12AA Registration

November 13, 2023 525 Views 0 comment Print

ITAT Pune instructs re-evaluation of the ‘Agnihotra’ rituals conducted by the assessee trust for registration under Section 12AA of the Income Tax Act.

Section 12AA Registration, Discrepancies in Trust Documents: ITAT Directs Re-adjudication

November 12, 2023 423 Views 0 comment Print

Explore ITAT Pune’s order in Sangli Kutch Jain Seva Samaj vs. CIT. Trust registration u/s 12AA rejected; discrepancies found. ITAT directs re-adjudication.

Corpus Donations Taxable in Absence of Section 11 Exemption

November 9, 2023 6969 Views 0 comment Print

ITAT Chennai held that corpus donations received by the Trust is income of the Trust when the Trust is not entitled for the exemption under section 11 of the Income Tax Act.

Lack of Documentary Evidence for 12AA Registration: ITAT Remands Matter to CIT(E)

November 5, 2023 291 Views 0 comment Print

ITAT Pune’s decision to remand the matter back to CIT(E) regarding trust registration under section 12AA of the Income Tax Act, emphasizing principles of natural justice.

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