#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
CBDT circulars/ instructions are binding on revenue
Income Tax
Income Tax
Concept of deemed registration of trust not prevailing under Income Tax Act
Income Tax
Income Tax
Application of income cannot be examined while granting section 12AA registration
Income Tax
Income Tax
Section 12AA Registration of Trust cannot be cancelled if objects & Activities are charitable
Income Tax
Income Tax
Order denying Registration u/s12AA without proper due diligence is not permissible: ITAT
Income Tax
Income Tax
Section 12AA mandates passing of order refusing or granting registration in writing
Income Tax
Income Tax
Corpus donation is capital receipt & irrecoverable – Not Taxable even if Trust is not unregistered
Income Tax
Income Tax
Corpus donations received by unregistered Trusts are not taxable
Income Tax
Income Tax
Set of provisions on which trust registration was granted cannot be taken as base for cancelling the same registration
Income Tax
Income Tax
Request to relax confusion created in new registration regime for charitable organizations
Income Tax
Income Tax
PCIT cannot grant conditional section 12A Registration
Income Tax
Income Tax
Section 12AA Registration granted as primary object is advancement of general public utility
Income Tax
Income Tax
Remuneration to trustee cannot be ground to cancel registration of trust
Income Tax
Income Tax
