#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 under 12AA granted as activities carried are not in nature of trade, commerce or business
Income Tax
Income Tax
Before 01.04.2021 Section 12AA registration once granted is valid till withdrawn by a specific order
Income Tax
Income Tax
Issue considered in order is open for revision if order is erroneous and prejudicial to interest of justice
Income Tax
Income Tax
Comparative Analysis of Sec 12AA/12AB/10(23C) Registered Trust /Institution
Income Tax
Income Tax
ITAT restores matter to CIT(E) as his order was non-speaking order
Income Tax
Income Tax
Charging tax on entire gross receipts without deducting expenditure is unjustifiable
Income Tax
Income Tax
Taxation of Trust
Income Tax
Income Tax
Section 56(2)(x) not attracted to trust created for benefit of members/relative of settler identified as beneficiaries
Income Tax
Income Tax
Corpus specific voluntary donations not taxable in case of unregistered trust
Income Tax
Income Tax
Comprehensive Overview of Section 12AA of Income Tax Act
Income Tax
Income Tax
GST, Income Tax, FCRA & Other Compliances of Charitable Entities
Income Tax
Income Tax
Draft Guidance Note: A Comprehensive Analysis Guide to Audit of Public Charitable Institutions
Income Tax
Income Tax
Section 12AA: Registration cannot be denied without reasonable opportunity
Income Tax
Income Tax
